Disclosure of Environment Accounting in ASEAN Countries

Haqi Fadilah

Abstract


This study attempts to review whether there is a difference in environment accounting disclosure based on the country aspect (ASEAN) and industry (real estate, forest/ agriculture, consumer goods, hospitals, energy, and chemical/pharmaceutical). The research method that used is different test Onaway Anova. The result of the research shows that the environment accounting disclosure is different based on the country. The difference is between Indonesia and Singapore also Indonesia and Philippine. The result shows that there is no specific agreement between ASEAN countries about the environment effects which have been done by the company. Then, there is no difference significant score of environment accounting disclosure from industry sector, and also from each ASEAN countries. Every country must be regulation and more rigorous rules to require each company presents the environmental accounting disclosures in the annual report or sustainability report as a form of legitimacy of the company to the community. In the financial accounting standards need revision nature of environmental accounting disclosure becomes mandatory. It is that each company of various types of industries really concerned about the environmental impacts arising from its operations.


Keywords


Environment Accounting Disclosure;ASEAN countries;and Industry.



DOI: 10.14414/tiar.v7i1.1095

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