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Green Accounting Reporting and Firm Value for Southern African Agriculture Firms

In: Impacting Society Positively Through Technology in Accounting and Business Processes

Author

Listed:
  • Kansilembo Freddy Aliamutu

    (University of KwaZulu Natal
    University of KwaZulu Natal)

  • Msizi Mkhize

    (University of KwaZulu Natal)

Abstract

The aim of this research is to investigate the effect of green accounting reporting on firm value in Southern African agriculture firms. The study spanned a 5-year observation period, namely from 2019 to 2023. This study employed control variables, including financial performance, sales growth, leverage, and the size of agricultural firms in Southern Africa. The study conducted the data analysis using a fixed-effect model method for data regression. The results suggest the extent to which green accounting reporting aligns with the global reporting initiative (GRI) guideline has no meaningful impact on the value of agricultural firms. Leverage is the sole variable that affects green accounting reporting. The assessment of green accounting reporting carried out in this research is less flexible than a binary variable; the specific terms required have been established to determine which approach to adopt to identify the green accounting reporting variable. There is no direct correlation between green accounting reporting and firm value. The study revealed that only a limited number of firms in Southern Africa include green accounting in their financial statements. Although green accounting is optional, firms are still hesitant to include it in their annual reports.

Suggested Citation

  • Kansilembo Freddy Aliamutu & Msizi Mkhize, 2025. "Green Accounting Reporting and Firm Value for Southern African Agriculture Firms," Springer Proceedings in Business and Economics, in: Tankiso Moloi (ed.), Impacting Society Positively Through Technology in Accounting and Business Processes, pages 333-345, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-84885-8_18
    DOI: 10.1007/978-3-031-84885-8_18
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