Green Accounting Framework: Analysis of the Influence of Green Supply Chain, Green Culture, and Green Marketing on Sustainability Performance

Authors

  • Yuana Jatu Nilawati Department of Accounting, Universitas Trisakti, Jakarta, Indonesia
  • Vivia Gunawan Department of Accounting, University of Northampton, Northampton, United Kingdom
  • Kristian Chandra Department of Management, Universitas Trisakti, Jakarta, Indonesia
  • Arnolt Kristian Pakpahan Department of Management, Universitas Trisakti, Jakarta, Indonesia
  • Cicely Delfina Harahap Department of Accounting, Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.55837/ed.v5i2.218

Keywords:

Green Accounting, Sustainability Performance, Green Practice Index, ESG, Non-Cyclical Sector

Abstract

Purpose ― This study examines the effects of Green Supply Chain Management (GSCM), Green Organizational Culture (GOC), and Green Marketing (GM) on corporate sustainability performance, and proposes a Green Practice Index (GPI) as an integrated Green Accounting Framework.

Methods ― This study employs a quantitative explanatory approach using secondary data from non-cyclical companies listed on the Indonesia Stock Exchange during the 2023–2024 period. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and multiple linear regression to assess both individual and integrated effects of green practices.

Findings ― The results indicate that GSCM and GOC have positive and significant effects on sustainability performance, highlighting the importance of operational integration and organizational values. In contrast, GM shows a significant negative effect, suggesting that marketing-based sustainability initiatives may not directly improve performance. Furthermore, the Green Practice Index (GPI) demonstrates a positive and significant influence, confirming that an integrated approach provides stronger explanatory power than partial models.

Implication ― The findings suggest that firms should prioritize internal integration of sustainability practices, particularly within supply chain and organizational culture. Regulators are also encouraged to strengthen oversight to enhance the credibility of sustainability practices and reporting.

Originality ― This study contributes to the literature by introducing a composite Green Practice Index that integrates multiple dimensions of green practices, offering a more comprehensive framework for measuring sustainability performance.

References

Akude, D. N., Akuma, J. K., Kwaning, E. A., & Asiama, K. A. (2025). Green Marketing Practices and Sustainability Performance of Manufacturing Firms : Evidence from Emerging Markets. 24(1). https://doi.org/https://doi.org/10.46488/NEPT.2025.v24i01.D1673

Belayneh, M., & Singh, S. (2026). The link Between Green Management Practices and Sustainable Environmental Performance Through The Mediating Role of Employee Green Behavior : Evidence From Large-Scale Manufacturing Organizations. Acta Psychologica, 263(September 2025), 106275. https://doi.org/10.1016/j.actpsy.2026.106275

Bougie, R., & Sekaran, U. (2020). Research Methods for Business (M. McDonald, L. Johnson, J. Howarth, & L. Wojcik (eds.); 8th ed.). Wiley.

Fok, L., Zee, S., & Morgan, Y. T. (2026). Green Practices and Sustainability Performance : The Exploratory Links of Organizational Culture and Quality Improvement Practices. Journal of Manufacturing Technology Management, 33(5), 913–933. https://doi.org/10.1108/JMTM-11-2021-0439

Gallego-Álvarez, I., Amor-Esteban, V., & Martín-Gallego, E. (2025). Environmental Sssues in The Food and Beverage Sector: A Multivariate Regional Analysis. Applied Geography, 177. https://doi.org/https://doi.org/10.1016/j.apgeog.2025.103566

Gray, R. (2006). Social, Environmental and Sustainability Reporting and Organisational Value Creation?: Whose Value? Whose Creation? Accounting, Auditing and Accountability Journal, 19(6), 793–819. https://doi.org/10.1108/09513570610709872

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., Black, W. C., & Anderson, R. E. (2019). Multivariate Data Analysis (8th ed.). Annabel Ainscow.

Keuangan, O. J. (2017). Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. https://doi.org/51/POJK.03/2017

Kosasih, W., Pujawan, I. N., Dana, P., & Shee, H. (2023). Integrated Lean-Green Practices and Supply Chain Sustainability Framework. Cleaner and Responsible Consumption, 11(September), 100143. https://doi.org/10.1016/j.clrc.2023.100143

Krisjanous, J., Allayarova, N., & Kadirov, D. (2022). Clothing of Righteousness: Exploring Tensions of Halal Maternity Wear on Online Apparel Websites. Journal of Islamic Marketing, 13(5), 1125–1142. https://doi.org/10.1108/JIMA-03-2020-0080

Majali, T., Alkaraki, M., Asad, M., Aladwan, N., & Aledeinat, M. (2022). Green Transformational Leadership , Green Entrepreneurial Orientation and Performance of SMEs : The Mediating Role of Green Product Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(4), 191. https://doi.org/10.3390/joitmc8040191

Mensah, J. (2019). Sustainable Development: Meaning, History, Principles, Pillars, and Implications for Human Action: Literature Review. Cogent Social Sciences, 5(1). https://doi.org/10.1080/23311886.2019.1653531

Omar, A., Al-shari, A., & Valeri, M. (2023). Green Manufacturing Practices and SMEs ’ Sustainable Performance : a Moderated Mediation Mechanisms of Green Innovation and Managerial Discretion. European Business Review, April 2026. https://doi.org/10.1108/EBR-06-2023-0186

Ramadana, M., Batam, U. I., Julia, J., Batam, U. I., & Wati, E. (2025). Green Practices on Sustainability Performance: The Moderating Role of Slack Resources. Jurnal Akuntansi Dan Keuangan Indonesia, 22(1). https://doi.org/10.7454/jaki.v22i1.1973

Torres-, L. E., Mora-contreras, R., Ormazabal, M., Hern, G., Prieto-sandoval, V., & Carrillo-hermosilla, J. (2023). Do Environmental and Cleaner Production Practices Lead to Circular and Sustainability Performance ? Evidence from Colombian Manufacturing Firms. 40(May), 77–88. https://doi.org/10.1016/j.spc.2023.06.004

Ulfah, A., Warmadewanthi, I. D. A. A., & Fransiscus, Y. (2023). Environmental Technology & Innovation The present and Proposed Sustainable Food Waste Treatment Technology in Indonesia : A Review. Environmental Technology & Innovation, 32, 103256. https://doi.org/10.1016/j.eti.2023.103256

Waqas, M., Mian, S. J., & Nazir, N. (2023). The Role of Religious Advertising and Personal Selling in Enhancing Mutual Fund Purchase Intention and Sales in Pakistan: a Managerial Perspective. Journal of Islamic Marketing, 14(1), 43–60. https://doi.org/10.1108/JIMA-05-2020-0162

Yu, H., & Li, Z. (2025). Organizational Green Culture and Employees ’ Green Behavior : a Moderated Mediation Model with Employees ’ Environmental Awareness and Organizational Disseminative Capacity. The Service Industries Journal, 2069, 1018–1040. https://doi.org/10.1080/02642069.2024.2379013

Zuhri, S. (2022). Green Accounting in Indonesia Pathways to Sustainable Economic Development. Journal of Economics and Business Letters, 2(1), 10–12. https://doi.org/https://doi.org/10.55942/jebl.v2i1.282

Downloads

Published

2026-06-15

How to Cite

Nilawati, Y. J., Vivia Gunawan, Kristian Chandra, Arnolt Kristian Pakpahan, & Cicely Delfina Harahap. (2026). Green Accounting Framework: Analysis of the Influence of Green Supply Chain, Green Culture, and Green Marketing on Sustainability Performance. Ekonomi Digital, 5(2), 83–98. https://doi.org/10.55837/ed.v5i2.218

Issue

Vol. 5 No. 2 (2026): Oktober (In Progress)

Section

Articles

License

Copyright (c) 2026 Ekonomi Digital

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.