Determinants of Commercial Bank^s Performance through Green Accounting: A Systematic Literature Review Luh Putu Puji Trisnawati (a*), Apollo(b), Indra Siswanti (b), Augustina Kurniasih (b)
(a) Doctoral Program Mercubuana University Jakarta, Indonesia
(b) Doctoral Program Mercubuana University Jakarta, Indonesia
Abstract
The performance of commercial banks is pivotal to economic stability and growth. With the growing emphasis on sustainability, integrating green accounting practices has become essential for assessing bank performance. Green accounting provides a comprehensive view of financial and environmental metrics, ensuring banks align their operations with sustainable practices. This study aims to identify the determinants of commercial banks^ performance by systematically reviewing existing literature. Additionally, it explores the role of green accounting in enhancing bank performance metrics. A systematic literature review methodology was employed, encompassing peer-reviewed articles, journals, and conference papers from 2010 to 2023. Sources were meticulously selected from Scopus and other reputable databases, ensuring a robust and comprehensive analysis. The findings of this study offer practical insights for banking professionals and policymakers. By highlighting the importance of green accounting, this research underscores its role in improving performance evaluation and promoting sustainable banking practices. This review uniquely integrates green accounting into the analysis of commercial bank performance determinants, providing a fresh perspective on how environmental sustainability impacts financial outcomes. The study^s novelty lies in its dual focus on financial performance and environmental accountability.
Keywords: Commercial Banks, Performance Determinants, Green Accounting, Systematic Review,Sustainability
Topic: Sustainable Business Practices in the Energy Sector
