Reviewer JIB 1

Abstract

This study aims to examine the effect of the environmental accounting strategy on sustainability performance and explore waste management as a mediation between environmental accounting strategy and the sustainability performance of Micro, Small and Medium Enterprises (MSME’s). Research data was collected from 200 MSME’s in Indonesia through online and offline questionnaires. Data analysis was performed with PLS-SEM. The results of the study found that the MSME’s environmental accounting strategy had an effect on sustainability performance, and it was proven that MSME’s waste management mediated the environmental accounting strategy for MSME sustainability performance. The originality of this research is the development of research instruments, from various sources from previous researchers, GRI standards and Indonesian Government Regulations so that they can contribute Environmental Management Accounting literature and practical contributions to MSME’s and related institutions in determining sustainability performance strategies. The implications of future research can collect larger data and can compare developing countries with developed countries. The implications for the government can provide guidance and training for MSME’s human resources