Main Article Content
Abstract
Purpose: This study aims to explore the crucial role of social media in raising public awareness of environmental accounting practices and to examine how social media can bridge the gap between corporate environmental disclosures and public understanding. It investigates how social media functions as a communication and educational platform to support corporate transparency and accountability in environmental reporting.
Research Design and Methodology: This research employs a qualitative systematic literature review (SLR) method, analyzing selected peer-reviewed journal articles, books, and reports published between 2015 and 2025. The study critically synthesizes literature related to environmental accounting, stakeholder communication, and social media to provide a comprehensive understanding of the intersection of these domains.
Findings and Discussion: The study finds that social media is an effective tool for disseminating complex environmental accounting data in accessible formats and engaging the public through interactive and transparent communication. It reveals that social media fosters corporate accountability by enabling public scrutiny and feedback. However, challenges such as limited public literacy in environmental accounting and the lack of standardized communication practices remain significant obstacles.
Implications: The study highlights the need for companies to integrate social media into their environmental communication strategies and for policymakers to establish guidelines that promote transparency. It also underscores the role of social media in empowering stakeholders and encouraging active public participation in environmental governance.
Keywords
Article Details

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References
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- Ayuningtyas, W. D., Fitriyani, D., Nurfajri, I., & Purwanto, E. (2025). Peran Media Sosial Dalam Meningkatkan Kesadaran Lingkungan Di Kalangan Milenial. Pubmedia Social Sciences and Humanities, 2(3 SE-Articles). https://doi.org/10.47134/pssh.v2i3.339
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- Camilleri, M. A. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224–242. https://doi.org/10.1108/SAMPJ-10-2014-0065
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- Dumay, J., & Hossain, M. D. A. (2019). Sustainability risk disclosure practices of listed companies in Australia. Australian Accounting Review, 29(2), 343–359. https://doi.org/10.1111/auar.12240
- Efendi, S., Sunjaya, H., & Kurniawan, S. (2025). The Role of Social Media in Raising Environmental Awareness among Millennials. CONVERSE Journal Communication Science, 1(3), 6. https://doi.org/10.47134/converse.v1i3.3462
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- Miska, C., Hilbe, C., & Mayer, S. (2014). Reconciling Different Views on Responsible Leadership: A Rationality-Based Approach. Journal of Business Ethics, 125(2), 349–360. https://doi.org/10.1007/s10551-013-1923-8
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- Ramadhan, Y., Resca, Y., Saputra, S., Diana, W., & Qamar, S. S. (2023). Literature study: The role of accountants in reporting environmental, social, and governance information. International Journal of Social Service and Research, 3(5), 1285–1289. https://doi.org/10.46799/ijssr.v3i5.384
- Reynolds, M., & Yuthas, K. (2008). Moral Discourse and Corporate Social Responsibility Reporting. Journal of Business Ethics, 78(1), 47–64. https://doi.org/10.1007/s10551-006-9316-x
- Rizvi, S. N., Iqbal, J., & Aziz, T. (2024). The Role Of Accounting In Environmental Management. Kashf Journal of Multidisciplinary Research, 1(02 SE-Business and Management), 1–14. https://kjmr.com.pk/kjmr/article/view/53
- Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588–597. https://doi.org/10.1002/csr.1705
- Roszkowska-Menkes, M., & Aluchna, M. (2020). Selective disclosure in sustainability reporting. The perspective of neo-institutional theory. EURAM 2020.
- Shari, M. Bin. (2024). The Role of Social Media in Raising Awareness Against Green Crimes: An Applied study on Naif University students. Journal of Police and Legal Sciences, 15(1), 1. https://doi.org/10.69672/3007-3529.1021
- Thoriq, R. A., Sari, V. R., & Rachman, I. F. (2024). Menuju Masa Depan Yang Berkelanjutan: Mengoptimalkan Media Sosial Untuk Meningkatkan Kesadaran SDGs 2030. Inspirasi Dunia: Jurnal Riset Pendidikan Dan Bahasa, 3(2), 162–175. https://doi.org/10.58192/insdun.v3i2.2109
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References
Alam, S. M. S., & Islam, K. M. Z. (2021). Examining the role of environmental corporate social responsibility in building green corporate image and green competitive advantage. International Journal of Corporate Social Responsibility, 6(1), 8. https://doi.org/10.1186/s40991-021-00062-w
Alfina Masythoh, Nugroho Wicaksono, & Wahyu imellya pratiwi. (2024). Peran Media Sosial dalam Pembentukan Persepsi Publik terhadap Isu Lingkungan. Prosiding Seminar Nasional Sosial, 1(1 SE-Articles), 23–27. https://prosiding.appisi.or.id/index.php/PROSEMNASSOS/article/view/10
Ayuningtyas, W. D., Fitriyani, D., Nurfajri, I., & Purwanto, E. (2025). Peran Media Sosial Dalam Meningkatkan Kesadaran Lingkungan Di Kalangan Milenial. Pubmedia Social Sciences and Humanities, 2(3 SE-Articles). https://doi.org/10.47134/pssh.v2i3.339
Bellucci, M., & Manetti, G. (2018). Stakeholder engagement and sustainability reporting. Routledge.
Beukes, J. (2024). Social media is in young people’s nature: Environmental. Practical Theology and Mission Studies: Understand, Contemplate and Do! South African Perspectives, 165. https://ujonlinepress.uj.ac.za/index.php/ujp/catalog/view/233/915/3825
Camilleri, M. A. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224–242. https://doi.org/10.1108/SAMPJ-10-2014-0065
Civera, C., & Freeman, R. E. (2019). Stakeholder relationships and responsibilities: A new perspective. Symphonya. Emerging Issues in Management, 1, 40–58. https://doi.org/10.4468/2019.1.04civera.freeman
Di Tullio, P., La Torre, M., & Rea, M. A. (2021). Social media for engaging and educating: From universities’ sustainability reporting to dialogic communication. Administrative Sciences, 11(4), 151. https://doi.org/10.3390/admsci11040151
Dumay, J., & Hossain, M. D. A. (2019). Sustainability risk disclosure practices of listed companies in Australia. Australian Accounting Review, 29(2), 343–359. https://doi.org/10.1111/auar.12240
Efendi, S., Sunjaya, H., & Kurniawan, S. (2025). The Role of Social Media in Raising Environmental Awareness among Millennials. CONVERSE Journal Communication Science, 1(3), 6. https://doi.org/10.47134/converse.v1i3.3462
Elias, N. M. R., & Federman, P. S. (2016). Digital Dashboards as Social Media: Using Data to Increase Transparency and Accountability. In Social Media for Government (pp. 87–108). Routledge.
Etter, M., Ravasi, D., & Colleoni, E. (2019). Social media and the formation of organizational reputation. Academy of Management Review, 44(1), 28–52. https://doi.org/10.5465/amr.2014.0280
Freeman, R. E. (2010). Stakeholder theory: The state of the art. Cambridge University Press.
García‐Sánchez, I., & García‐Meca, E. (2018). Do talented managers invest more efficiently? The moderating role of corporate governance mechanisms. Corporate Governance: An International Review, 26(4), 238–254. https://doi.org/10.1111/corg.12233
Geschwindner, S., Eser, T., & Haubold, S. (2023). DATA-a sustainable performance accounting framework for SMEs. From macro planetary boundaries to micro economic Sustainable Earnings Before Interest and Tax-SEBIT. Journal of Business Chemistry, 20(2). https://doi.org/10.17879/30069520616
Giacomini, D., Zola, P., Paredi, D., & Mazzoleni, M. (2020). Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities. Corporate Social Responsibility and Environmental Management, 27(4), 1552–1564. https://doi.org/10.1002/csr.1904
Henkel, K., Lay-Kumar, J., & Hiß, C. (2023). Sustainable Performance Accounting (SPA) am Beispiel der Bilanzierung von CO2-Emissionen. https://opus.hs-emden-leer.de/frontdoor/index/index/docId/251
Jain, A., & Meena, A. K. (2024). The Role of Journalism in Promoting Environmental Awareness: A Content and Comparative Analysis of Media Platforms. Journal of Communication and Management, 3(03), 248–253. https://www.jcoma.com/index.php/JCM/article/view/188
Khamzina, Z. A., Buribayev, Y. A., Turlykhankyzy, K., Kuttygalieva, A. R., & Kubeyeva, Z. T. (2022). Environmental Legislation of Kazakhstan: Achievements, Problems and Trends. Journal of Environmental Accounting and Management, 10(4), 361–374. https://doi.org/10.5890/JEAM.2022.12.003
Kibanov, M., Stumme, G., Amin, I., & Lee, J. G. (2017). Mining social media to inform peatland fire and haze disaster management. Social Network Analysis and Mining, 7(1), 30. https://doi.org/10.1007/s13278-017-0446-1
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability accounting and accountability. Routledge. https://doi.org/10.4324/9781003185611
Manetti, G., & Bellucci, M. (2016). The use of social media for engaging stakeholders in sustainability reporting. Accounting, Auditing & Accountability Journal, 29(6), 985–1011. https://doi.org/10.1108/AAAJ-08-2014-1797
Manning, B., Braam, G., & Reimsbach, D. (2019). Corporate governance and sustainable business conduct—E ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. Corporate Social Responsibility and Environmental Management, 26(2), 351–366. https://doi.org/10.1002/csr.1687
Miska, C., Hilbe, C., & Mayer, S. (2014). Reconciling Different Views on Responsible Leadership: A Rationality-Based Approach. Journal of Business Ethics, 125(2), 349–360. https://doi.org/10.1007/s10551-013-1923-8
Nurhidayat, E., Junaid, A., & Kamase, J. (2020). Penerapan Akuntansi Lingkungan Berdasarkan Triple Bottom Line pada RSUD H. M. Djafar Harun Kabupaten Kolaka Utara. Invoice, 2(2), 35–78. https://doi.org/10.26618/inv.v2i2.4111
Ramadhan, Y., Resca, Y., Saputra, S., Diana, W., & Qamar, S. S. (2023). Literature study: The role of accountants in reporting environmental, social, and governance information. International Journal of Social Service and Research, 3(5), 1285–1289. https://doi.org/10.46799/ijssr.v3i5.384
Reynolds, M., & Yuthas, K. (2008). Moral Discourse and Corporate Social Responsibility Reporting. Journal of Business Ethics, 78(1), 47–64. https://doi.org/10.1007/s10551-006-9316-x
Rizvi, S. N., Iqbal, J., & Aziz, T. (2024). The Role Of Accounting In Environmental Management. Kashf Journal of Multidisciplinary Research, 1(02 SE-Business and Management), 1–14. https://kjmr.com.pk/kjmr/article/view/53
Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588–597. https://doi.org/10.1002/csr.1705
Roszkowska-Menkes, M., & Aluchna, M. (2020). Selective disclosure in sustainability reporting. The perspective of neo-institutional theory. EURAM 2020.
Shari, M. Bin. (2024). The Role of Social Media in Raising Awareness Against Green Crimes: An Applied study on Naif University students. Journal of Police and Legal Sciences, 15(1), 1. https://doi.org/10.69672/3007-3529.1021
Thoriq, R. A., Sari, V. R., & Rachman, I. F. (2024). Menuju Masa Depan Yang Berkelanjutan: Mengoptimalkan Media Sosial Untuk Meningkatkan Kesadaran SDGs 2030. Inspirasi Dunia: Jurnal Riset Pendidikan Dan Bahasa, 3(2), 162–175. https://doi.org/10.58192/insdun.v3i2.2109
Waititu, P. (2021). Creating community based environmental awareness with social media: A Kenyan perspective. Southern African Journal of Environmental Education, 37. https://doi.org/10.4314/sajee.v37i1.2
Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of Cleaner Production, 162, 1607–1616. https://doi.org/https://doi.org/10.1016/j.jclepro.2017.06.142
Zik-Rullahi, A. A., & Jide, I. (2023). Green Accounting: A Fundamental Pillar of Corporate Sustainability Reporting. Journal of Accounting and Financial Management, 9(8), 59–72. https://doi.org/10.56201/jafm.v9.no8.2023.pg59.72