Abdul Kharis Almasyhari, Wulan Suci Rachmadani, Yeni Priatna Sari, Basrowi
This study investigates the intricate relationships between environmental accounting, waste management, corporate decision-making, and corporate social responsibility (CSR) in the context of Surakarta, Indonesia. The primary objective is to assess the impact of environmental accounting and waste management on corporate decision-making and CSR, with a focus on the mediation role of decision-making. The methodology involves a quantitative analysis of a sample dataset using established constructs and statistical measures. Key findings indicate a significant positive relationship between environmental accounting and both corporate decision-making and CSR. Similarly, effective waste management practices positively influence decision-making and CSR initiatives. Notably, corporate decision-making is identified as a crucial mediator, influencing the relationship between environmental practices, waste management, and CSR. This novel insight highlights the importance of strategic decision-making in driving sustainable business practices. The study's novelty lies in its specific focus on the Surakarta region and its incorporation of decision-making as a mediator, providing a nuanced understanding of the complex interplay between environmental practices and CSR. Recommendations include the integration of environmental accounting and waste management into corporate decision-making processes to enhance overall CSR initiatives. The findings contribute to the evolving sustainability landscape in Surakarta and offer valuable insights for businesses seeking to align their practices with responsible and sustainable principles in Indonesia. © 2025 The Authors
Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Indonesia; Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia; Accounting Study Program, Faculty of Economics, Politeknik Harapan Bersama, Indonesia; Universitas Bina Bangsa, Indonesia
