Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by a...

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Bibliographic Details
Main Authors: Laila Oshiana Fitria A'zizah, Nur Prasetyo Aji, Dewita Puspawati, Ovi Itsnaini Ulynnuha, Nur Andriyani
Format: Article
Language:English
Published: Muhammadiyah University Press 2024-12-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/7030
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