Implementation of Sustainable Accounting: Analysis of Trends and Challenges in Environmental Impact Reporting
Abstract
Sustainable agriculture is an important topic in maintaining the balance of ecosystems and natural resources amidst global challenges related to climate change and increasing food needs. This article presents a systematic review of the literature (Literature Review) on environmental accounting in the context of sustainable agriculture, which includes reporting and managing environmental impacts. The aim is to identify key trends, challenges, and knowledge gaps in the implementation of accounting practices related to sustainable agriculture. This study highlights the important role of accounting in reporting carbon emissions, resource use, and other environmental impacts. In addition, this article discusses the role of accounting in helping companies and farmers achieve sustainability goals, including in social and economic aspects. This study also explores the application of diverse environmental reporting standards, implementation challenges in developing countries, and recommendations for improving the application of accounting in supporting sustainable agriculture.
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