Green Accounting: Environmental Awareness and Social Responsibility of MSMEs in Implementing the 5R Frameworks Sustainable Environment.

Abstract

This study aims to examine the influence of environmental awareness and social responsibility on the implementation of the 5R Framework (Report, Record, Reduce, Reuse, Recycle) in promoting sustainable environmental practices among MSMEs. A mixed-method approach was employed, combining quantitative data from online questionnaires distributed to 83 MSMEs in Papua Province with qualitative analysis. Convenience and snowball sampling techniques were used. Data analysis was conducted using SmartPLS to assess instrument validity, reliability, model fit, and hypothesis testing. Additionally, qualitative text analysis was carried out using Voyant Tools to identify thematic patterns and visualize relevant textual data.

The results reveal that environmental awareness has a significant positive impact on the overall implementation of the 5R Framework. Social responsibility, on the other hand, directly influences only two dimensions—Reduce and Reuse. Environmental awareness also acts as a mediating variable between social responsibility and broader 5R implementation. The integration of quantitative and qualitative findings highlights a strong alignment between environmental consciousness, ethical responsibility, and sustainable practices. The consistent emphasis on recycling and reporting underscores their critical role in driving 5R practices among MSMEs.

This study suggests that targeted capacity building and value-driven leadership are essential for promoting sustainability, especially in resource-constrained environments. It contributes to the literature by integrating behavioral and psychological perspectives to explore how environmental awareness and ethical commitment influence sustainable waste management practices in the MSME sector.