An Empirical Analysis of the Effect of Environmental Accounting on Business Reputation and Investor Confidence

Posted: Jul 21, 2023

• Elizabeth King
• Elizabeth Young
• Ella Robinson

Abstract

The integration of environmental considerations into corporate accounting practices has emerged as a critical area of research in contemporary business literature. Environmental accounting represents a systematic approach to identifying, measuring, and communicating the environmental costs and benefits associated with corporate activities. While traditional accounting frameworks have primarily focused on financial metrics, environmental accounting expands this scope to include ecological impacts, resource consumption, and sustainability performance. This research addresses a significant gap in the literature by empirically examining how environmental accounting practices influence two crucial intangible assets: business reputation and investor confidence.