Green Accounting, Digital Media Communication, and SDGs-Based Reputation Enhancement
DOI:
https://doi.org/10.15575/cjik.v10i1.55105Keywords:
green accounting, digital disclosure, stakeholder trust, corporate reputation, SDGsAbstract
The increasing global concern over environmental issues has encouraged corporations to adopt green accounting as a mechanism for ecological accountability. In the digital era, environmental accounting has evolved beyond internal reporting to become a strategic instrument for public communication. This study examines how green accounting information is transformed through digital media into value-based communication that shapes stakeholder trust, corporate reputation, and sustainability advantage. This study employs an interpretive literature review to synthesize prior studies on green accounting, sustainability communication, stakeholder theory, legitimacy theory, and SDGs. This review suggests that digital media expands the visibility of accounting information and intensifies public scrutiny by facilitating broader stakeholder engagement and transparency. Environmental data becomes influential when translated into meaningful narratives aligned with ethical values and global sustainability standards. The integration of authentic disclosure and the SDGs strengthens stakeholder trust, which in turn contributes to corporate reputation as a strategic intangible asset. This conceptual review integrates accounting, digital communication, and sustainability into a unified framework that explains how environmental information is socially constructed within digital communication ecosystems.
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