Environmental Accounting Practices and Perceived Firm Performance: Evidence from Renewable Energy Companies in the Philippines

Open Access

Issue		E3S Web Conf. Volume 709, 2026 2026 12^th International Conference on Environment and Renewable Energy (ICERE 2026)


Article Number		07001
Number of page(s)		12
Section		Renewable Energy Transitions: Policy, Markets, and Corporate Practices
DOI		https://doi.org/10.1051/e3sconf/202670907001
Published online		07 May 2026

De Villiers, C., Principale, S., Galeotti, M. R., & Cicchini, D. (2025). Accounting for renewable energy: Investigating emerging topics and research pathways. Business Strategy and the Environment, 34(1), 56–72. https://doi.org/10.1002/bse.3456 [Google Scholar]
Monika, S., & Kramer, R. (2024). Sustainability reporting in the Philippines: A study of regulations, responses, and challenges among SMEs. Diponegoro Journal of Accounting, 13(4), 45–56. [Google Scholar]
Jankalová, M. (2024). Accounting contribution to sustainable development. Sustainability, 16(24), 17234. https://doi.org/10.3390/su162417234 [Google Scholar]
Dorigoni, S., et al. (2024). Production of energy from renewable sources and financial implications in energy transitions. Energy Economics. https://doi.org/10.1016/j.eneco.2024.xxxxxx [Google Scholar]
Alcala, L. B. M., Gregana-Alcaraz, M. J. V., Hernandez, J. Z., Bombaes, A. N., Alcazar, K. D., Diduro, A. K. M., ... & Matibag, M. G. (2026). Building the gap: Aligning brand image with guests’ perception to improve marketability in 4-star hotels in National Capital Region, Philippines. Review of Integrative Business and Economics Research, 15(1), 173–187. [Google Scholar]
Villasfer, R. A. V., Almario, A. A., De Torres, A. C. D., Alcala, L. B. M., Hernandez, J. Z., Gregana-Alcaraz, M. J. E., & Gamad, L. C. (2026). Tourism in the digital age: The impact of e-sports venue on the local economy of Imus, Cavite. In Proceedings of the 9th International Conference on Business and Information Management (ICBIM ’25) (pp. 304–310). Association for Computing Machinery. https://doi.org/10.1145/3785171.3785214 [Google Scholar]
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101 [Google Scholar]
Kong, D., Javed, M., Sultan, J., Hanif, M., & Khan, M. (2022). Institutional pressures, environmental management accounting, and firm performance: Evidence from Chinese enterprises. Sustainability, 14(12), 7112. https://doi.org/10.3390/su14127112 [Google Scholar]
Sundarasen, S. D., Vel, P., & Subramanian, S. (2024). Green accounting practices and corporate governance: Emerging evidence from Asia. Corporate Governance: The International Journal of Business in Society, 24(3), 589–604. https://doi.org/10.1108/CG-12-2022-0487 [Google Scholar]
Şimşek, A., & Öztürk, M. (2021). The relationship between environmental accounting and business performance: Evidence from Turkey. Green Finance, 3(3), 245–259. https://doi.org/10.3934/GF.2021014 [Google Scholar]
Ashcroft, P., Kemp, S., & Shearer, T. (2008). Impact of environmental regulation on financial reporting of environmental liabilities. Accounting Forum, 32(2), 119–136. https://doi.org/10.1016/j.accfor.2008.01.003 [Google Scholar]
Cheng, C., Hong, H., & Shue, Y. (2025). Green innovation and firms’ financial and environmental performance: Evidence from emerging markets. Journal of Cleaner Production, 452, 140123. https://doi.org/10.1016/j.jclepro.2025.140123 [Google Scholar]
Jaggi, B., & Freedman, M. (1996). An examination of the impact of pollution performance on economic and market performance. Journal of Business Finance & Accounting, 23(5–6), 729–744. https://doi.org/10.1111/j.1468-5957.1996.tb01024.x [Google Scholar]
Venkatraman, N., & Ramanujam, V. (1987). Measurement of business performance in strategy research: A comparison of approaches. Academy of Management Review, 11(4), 801–814. https://doi.org/10.5465/amr.1986.4283976 [Google Scholar]
Sudimas, R., Rohiman, A., & Putri, L. (2023). Does financial performance mediate the impact of green accounting on firm value? Evidence from Indonesia. Environmental Science and Pollution Research, 30(18), 21234–21245. https://doi.org/10.1007/s11356-023-25987-0 [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.