| Issue |
E3S Web Conf.
Volume 673, 2025
International Conference on Environmental Community for Sustainable Future (ICECOFFE 2025)
|
|
|---|---|---|
| Article Number | 02006 | |
| Number of page(s) | 8 | |
| Section | Sustainable Community | |
| DOI | https://doi.org/10.1051/e3sconf/202567302006 | |
| Published online | 10 December 2025 | |
The Evolution of Environmental Accounting and Assurance Practices: A Systematic Review of Standards, Methods, and Policy Integration
1 Accounting Department, Faculty of Economics and Business, State University of Surabaya, Indonesia
2 Accounting Education Department, Faculty of Economics and Business, State University of Surabaya, Indonesia
3 Economics Department, Faculty of Economics and Business, State University of Surabaya, Indonesia
4 Office Administration Education Department, Faculty of Economics and Business, State University of Surabaya, Indonesia
5 Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
* Corresponding author: vivipratiwi@unesa.ac.id
The increasing focus on sustainability and climate responsibility is driving the development of environmental accounting and assurance practices as instruments of transparency and accountability. This study examines the evolution of environmental accounting, specifically in relation to the standards, methods, and policy integration, through a PRISMA-based systematic literature review of relevant Scopus articles published between 2015 and 2025. The bibliometric analysis reveals that carbon emissions (17%) are the most prominent topic, while other community priorities (such as water, biodiversity, waste management, and coastal resilience) still receive inadequate attention. The study results emphasize the importance of implementing double materiality and the application of technologies such as AI/ML, IoT, and blockchain in auditable MRV systems. Alignment of global reporting standards, implementation of independent oversight, and strengthening of governance have been proven to increase the credibility of environmental reporting and strengthen community resilience in realizing a transparent and accountable sustainability system.
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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