Environmental Accounting in Non-Profit Organisation: A Literature
List of Authors
Avylin Roziana Mohd Ariffin
Keyword
environmental accounting, sustainability in non-profit organisations
Abstract
Environmental accounting in non-profit organizations (NPOs) represents a critical and evolving field, reflecting the broader societal demand for greater environmental stewardship and accountability across all sectors. As the global focus intensifies on sustainability challenges, NPOs, often at the forefront of social and environmental advocacy, are increasingly recognizing the necessity of integrating environmental considerations into their accounting and reporting practice. In view of the increasing worldwide concern regarding sustainability and accountability, there is a vital need to integrate environmental factors within the organizational setup of NPOs. In this study, a thorough analysis of environmental accounting in NPOs is presented, which will include information on the supporting body of literature, the available theoretical constructs within which it can be explained, together with a discussion on factors associated with its implementation. Environmental accounting is a well-developed process within a business corporation, but in NPOs, it is a fresh yet increasingly crucial line of study. In our discussion, we identify the developing body of knowledge, which also reveals a rising interest in a focus on NPOs in particular.