Green Accounting Maturity Berbasis Capability Maturity Model Integration

Anessa Musfitria

doi:10.61081/satriabhakti.v1i2.446

Authors

Anessa Musfitria STIE GICI

DOI:

https://doi.org/10.61081/satriabhakti.v1i2.446

Keywords:

green accounting, maturity model, CMMI, environmental accounting, sustainability reporting

Abstract

Green accounting has become increasingly critical as organizations face mounting pressure to address environmental sustainability. However, assessing the maturity of green accounting practices remains challenging due to the lack of structured frameworks. This study proposes a green accounting maturity model based on the Capability Maturity Model Integration (CMMI), adapting its five-level maturity framework to evaluate organizational capabilities in environmental accounting. The model integrates three key dimensions: measurement and recognition, reporting and disclosure, and integration and governance. By providing a systematic assessment tool, this framework enables organizations to benchmark their current state, identify improvement areas, and develop actionable roadmaps toward advanced green accounting practices. This theoretical contribution bridges the gap between process maturity models and environmental accounting literature, offering both academic insights and practical utility for organizations, regulators, and stakeholders in advancing sustainable finance and corporate environmental accountability.

👁 Abstract Views: 0📥 PDF Downloads: 0

References

Journal Article:

Baumgartner, R. J., & Ebner, D. (2010). Corporate sustainability strategies: Sustainability profiles and maturity levels. Sustainable Development, 18(2), 76-89. https://doi.org/10.1002/sd.447

Becker, J., Knackstedt, R., & Pöppelbuß, J. (2009). Developing maturity models for IT management: A procedure model and its application. Business & Information Systems Engineering, 1(3), 213-222. https://doi.org/10.1007/s12599-009-0044-5

Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: Lessons from GRI's sustainability reporting. Journal of Cleaner Production, 17(6), 571-580. https://doi.org/10.1016/j.jclepro.2008.12.009

Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting: Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(2), 39-50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x

Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829-846. https://doi.org/10.1108/09513571011080144

Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/10.1016/j.aos.2014.12.003

Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857. https://doi.org/10.1287/mnsc.2014.1984

Lockamy, A., & McCormack, K. (2004). The development of a supply chain management process maturity model using the concepts of business process orientation. Supply Chain Management: An International Journal, 9(4), 272-278. https://doi.org/10.1108/13598540410550019

Maon, F., Lindgreen, A., & Swaen, V. (2010). Organizational stages and cultural phases: A critical review and a consolidative model of corporate social responsibility development. International Journal of Management Reviews, 12(1), 20-38. https://doi.org/10.1111/j.1468-2370.2009.00278.x

Paulk, M. C., Curtis, B., Chrissis, M. B., & Weber, C. V. (1993). Capability maturity model for software, version 1.1. IEEE Software, 10(4), 18-27. https://doi.org/10.1109/52.219617

Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331

Weber, O. (2014). Environmental, social and governance reporting in China. Business Strategy and the Environment, 23(5), 303-317. https://doi.org/10.1002/bse.1785

Book:

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Publishing.

Gray, R., & Bebbington, J. (2001). Accounting for the environment (2nd ed.). Sage Publications.

Krippendorff, K. (2018). Content analysis: An introduction to its methodology (4th ed.). Sage Publications.

Neuendorf, K. A. (2017). The content analysis guidebook (2nd ed.). Sage Publications.

Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice. Greenleaf Publishing.

Website:

Partnership for Carbon Accounting Financials [PCAF]. (2020). The global GHG accounting and reporting standard for the financial industry. PCAF. https://carbonaccountingfinancials.com/