Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement

Authors

  • Muhammad Zabir Zainuddin Universitas Sulawesi Tenggara
  • Sulvariany Tamburaka Universitas Halu Oleo
  • Nasrullah Dali Universitas Halu Oleo

DOI:

https://doi.org/10.61194/ijtc.v6i4.2188

Keywords:

Eco-Brand Engagement, Consumer Green Behavior, Sustainability Accounting, ESG Disclosure Credibility, Sustainability-Oriented Marketing Innovation

Abstract

This study develops a systematic framework that integrates consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting mechanisms in relation to eco-brand engagement. A qualitative systematic review was conducted using PRISMA 2020 procedures and thematic synthesis. In total, 38 peer-reviewed journal articles addressing green consumer behavior, sustainability marketing practices, sustainability disclosure, and eco-brand engagement were identified, screened, and analyzed. The literature suggests that eco-brand engagement is associated with the dynamic interaction among consumer environmental orientation (values, beliefs, attitudes, norms, perceived control, and social influence), sustainability-oriented marketing innovation (green products, processes, communication, and business models), and a sustainability accounting-based governance layer that may strengthen measurement, control, and disclosure credibility. Across the reviewed empirical and conceptual studies, engagement appears to be stronger when marketing innovation is supported by verifiable sustainability performance information, including environmental management accounting, sustainability performance indicators, and credible ESG reporting and assurance, which may help mitigate greenwashing risk and information asymmetry. The reviewed literature also indicates that stakeholder and institutional pressures are likely to influence both innovation priorities and disclosure practices, while engagement outcomes such as trust, loyalty, advocacy, and co-creation may provide feedback signals that inform subsequent strategic and resource allocation decisions. Overall, this framework points to eco-brand engagement not only as a behavioral and marketing-related outcome, but also as a governance- and accountability-related outcome linked to sustainability accounting.

References

Abate, Y. A., Ukpabi, D. C., & Karjaluoto, H. (2025). Eco-influencers: a cross-generational investigation on the role of social media influencer marketing on green destination image. Tourism Recreation Research, 1–21.

Agustia, D. (2020). Innovation, environmental management accounting, future performance: evidence in Indonesia. Journal of Security & Sustainability Issues, 9(3).

Ahmad, N., Ghazali, N., Abdullah, M. F., Nordin, R., Nasir, I. N. M., & Farid, N. A. M. (2020). Green marketing and its effect on consumers’ purchase behaviour: an empirical analysis. Journal of International Business, Economics and Entrepreneurship, 5(2), 46.

Ahmed, S., Sharif, T., Ting, D. H., & Sharif, S. J. (2024). Crafting emotional engagement and immersive experiences: Comprehensive scale development for and validation of hospitality marketing storytelling involvement. Psychology & Marketing, 41(7), 1514–1529.

Arya, V., Paul, J., & Sethi, D. (2022). Like it or not! Brand communication on social networking sites triggers consumer‐based brand equity. International Journal of Consumer Studies, 46(4), 1381–1398.

Cabrera, D., & Cabrera, L. L. (2023). The steps to doing a systems literature review (SLR). Journal of Systems Thinking Preprints.

Caraiani, C., Lungu, C. I., Dascălu, C., & Colceag, F. (2015). Green accounting initiatives and strategies for sustainable development. IGI Global.

Chen, N., & Yang, Y. (2023). The role of influencers in live streaming e-commerce: influencer trust, attachment, and consumer purchase intention. Journal of Theoretical and Applied Electronic Commerce Research, 18(3), 1601–1618.

Chkanikova, O., & Lehner, M. (2015). Private eco-brands and green market development: towards new forms of sustainability governance in the food retailing. Journal of Cleaner Production, 107, 74–84.

Daou, L., Sayegh, E., Atallah, E., Jabbour Al Maalouf, N., & Sarkis, N. (2025a). Greenwashing as a Barrier to Sustainable Marketing: Expectation Disconfirmation, Confusion, and Brand–Consumer Relationships. Sustainability, 17(22), 9979.

Daou, L., Sayegh, E., Atallah, E., Jabbour Al Maalouf, N., & Sarkis, N. (2025b). Greenwashing as a Barrier to Sustainable Marketing: Expectation Disconfirmation, Confusion, and Brand–Consumer Relationships. Sustainability, 17(22), 9979.

Das, T., Patnaik, A., & Mapatro, S. K. (2024). The impact of eco-brand expansion strategy on brand engagement concerning the fashion industry: a bibliometric review. Future of Management: Embracing Sustainability, Diversity, and Inclusivity, 24–37.

De Ruyter, K., Keeling, D. I., Plangger, K., Montecchi, M., Scott, M. L., & Dahl, D. W. (2022). Reimagining marketing strategy: Driving the debate on grand challenges. Journal of the Academy of Marketing Science, 50(1), 13–21.

Dewi, Y. (2025). The Role of Accounting in Addressing Climate Change and Promoting Sustainable Development of SMEs in Indonesia. Eastasouth Journal of Effective Community Services, 3(03), 155–164.

Duan, Z., & Qutayan, S. M. S. B. (2024). The Dynamics of Viral Spread and its Cultural Implications in the Digital Age. Educational Sciences: Theory & Practice, 24(1).

Esangbedo, C. O., Chang, Y., Ushie, A. M., & Hasan, M. M. (2024). Eco-innovation and firm sustainability in emerging economies: The role of consumer behavior and green B2B marketing. Journal of Business-to-Business Marketing, 31(4), 405–420.

Forliano, C., Battisti, E., De Bernardi, P., & Kliestik, T. (2025). Mapping the greenwashing research landscape: a theoretical and field analysis. Review of Managerial Science, 1–50.

Foziljonov, I., Umarov, A., Khursanaliyev, B., Yusupov, A., & Umarova, R. (2025). Sustainability-Driven Digital Marketing in Entrepreneurship via Business Intelligence Systems. SHS Web of Conferences, 216, 01042.

Garg, V., Bohara, S., & Srivastav, A. (2025). AI-driven sustainability marketing transforming consumers’ perception toward eco-friendly brands. Discover Sustainability, 6(1), 984.

Hua, Z., Huang, M., & Li, Q. (2025). The role of green self-identity in shaping consumer loyalty and repurchase intentions: a moderated mediation model in green marketing. Asia Pacific Journal of Marketing and Logistics, 1–20.

Ketprapakorn, N., & Kantabutra, S. (2022). Toward an organizational theory of sustainability culture. Sustainable Production and Consumption, 32, 638–654. https://doi.org/https://doi.org/10.1016/j.spc.2022.05.020

Khalid, F., Sun, J., Guo, J., & Srivastava, M. (2024). Green corporate image: Assessing the effects of climate change management practices on corporate reputation. Corporate Social Responsibility and Environmental Management, 31(3), 1786–1801.

Kim, N., & Lee, K. (2023). Environmental consciousness, purchase intention, and actual purchase behavior of eco-friendly products: The moderating impact of situational context. International Journal of Environmental Research and Public Health, 20(7), 5312.

Kobets, K., Тerentieva, N., Shkvyria, N., Lysytsia, N., & Siemak, I. (2024). Digitalization and its impact on the development of contemporary marketing strategies. Economic Affairs, 69(2), 1021–1040.

Kulikova, E., & Kondratenko, I. (2024). Eco-branding and consumer behavior: Innovative marketing strategies in ecology and environmental sciences. E3S Web of Conferences, 541, 04005.

Kumar, Y. A. (2022). Assessing Ecological Awareness Levels: A New Multi-Dimensional Conceptual Framework. Eurasian Journal of Ecology, 70(1), 4–15.

Kumar’Ranjan, R., & Kushwaha, R. (2017). Impact of green marketing strategies on consumer purchase behaviour. Review of Management, 7(3/4), 9–22.

Li, D. (2025). Impact of green advertisement and environmental knowledge on intention of consumers to buy green products. BMC Psychology, 13(1), 220.

Li, S., Wang, K., Huo, B., Zhao, X., & Cui, X. (2022). The impact of cross-functional coordination on customer coordination and operational performance: an information processing view. Industrial Management & Data Systems, 122(1), 167–193.

Moisello, A. M., & Pellicelli, M. (2025). Sustainable innovation and digitalization in luxury brand management. Economia Aziendale Online-, 16(2), 389–412.

Moschko, L., Blazevic, V., & Piller, F. T. (2023). Paradoxes of implementing digital manufacturing systems: A longitudinal study of digital innovation projects for disruptive change. Journal of Product Innovation Management, 40(4), 506–529.

Nascimento, J., & Loureiro, S. M. C. (2024). Mapping the sustainability branding field: emerging trends and future directions. Journal of Product & Brand Management, 33(2), 234–257.

Ndhlovu, T., & Maree, T. (2022). Consumer brand engagement: Refined measurement scales for product and service contexts. Journal of Business Research, 146, 228–240.

Nguyen, L.-T. (2025a). The relationship between green product innovation and accounting-based financial performance: insights from non-linear modeling. Meditari Accountancy Research, 33(3), 910–928.

Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71

Palomino, M., Dávila, A., & Melendez, K. (2019). Methodologies, methods, techniques and tools used on SLR elaboration: a mapping study. International Conference on Software Process Improvement, 14–30.

Pancić, M., Serdarušić, H., & Ćućić, D. (2023). Green marketing and repurchase Intention: Stewardship of green advertisement, brand awareness, brand equity, green innovativeness, and brand innovativeness. Sustainability, 15(16), 12534.

Pranta, A. D., Repon, M. R., Haji, A., Rahman, M., & Rahman, M. M. (2025). Sustainable merchandising for recycled textiles and apparel in the western apparel industry: Strategies, challenges and market opportunities. Journal of Engineered Fibers and Fabrics, 20, 15589250251359272.

Purcărea, T., Ioan-Franc, V., Ionescu, Ş.-A., Purcărea, I. M., Purcărea, V. L., Purcărea, I., Mateescu-Soare, M. C., Platon, O.-E., & Orzan, A.-O. (2022). Major shifts in sustainable consumer behavior in Romania and retailers’ priorities in agilely adapting to it. Sustainability, 14(3), 1627.

Remlein, M. (2021). Accounting challenges for sustainability and innovations. PUEB Press. Poznań University of Economics and Business.

Rusyani, E., Lavuri, R., & Gunardi, A. (2021). Purchasing eco-sustainable products: Interrelationship between environmental knowledge, environmental concern, green attitude, and perceived behavior. Sustainability, 13(9), 4601.

Salnikova, E., Strizhakova, Y., & Coulter, R. A. (2022). Engaging consumers with environmental sustainability initiatives: consumer global–local identity and global brand messaging. Journal of Marketing Research, 59(5), 983–1001.

Senyapar, H. N. D., Colak, I., & Bayindir, R. (2024). Strategic Green Marketing for Smart Grids: Boosting Consumer Adoption of Sustainable Energy Technologies. 2024 13th International Conference on Renewable Energy Research and Applications (ICRERA), 1355–1362.

Shahid, Z. A., Tariq, M. I., Paul, J., Naqvi, S. A. N., & Hallo, L. (2024). Signaling theory and its relevance in international marketing: a systematic review and future research agenda. International Marketing Review, 41(2), 514–561.

Shajrawi, A. A. I., Salhab, H., Estaitia, H., Al Huniti, A., & El-Saka, B. A. (2025). AI Driven Personalization and Its Influence on Sustainable Brand Relationships mediated by Eco Conscious Consumer Engagement in Jordan.

Singh, P., Khoshaim, L., Nuwisser, B., & Alhassan, I. (2024). How information technology (it) is shaping consumer behavior in the digital age: a systematic review and future research directions. Sustainability, 16(4), 1556.

Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/https://doi.org/10.1016/j.jbusres.2019.07.039

Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8(1), 45. https://doi.org/10.1186/1471-2288-8-45

Trzeciak, M., Kopec, T. P., & Kwilinski, A. (2022). Constructs of project programme management supporting open innovation at the strategic level of the organisation. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), 58.

Xiao, J., Yang, Z., Li, Z., & Chen, Z. (2023). A review of social roles in green consumer behaviour. International Journal of Consumer Studies, 47(6), 2033–2070.

Yaskun, M., Mahmudah, H., Syafik, M., Arif, R., & Purnomo, A. (2025). Implementation Of Green Marketing And Sustainability Accounting In Strengthening The Competitiveness Of Sustainability-Oriented Msmes. Proceeding of International Management Conference and Progressive Papers, 3(1).

Zaman, S. I., & Kusi-Sarpong, S. (2024). Identifying and exploring the relationship among the critical success factors of sustainability toward consumer behavior. Journal of Modelling in Management, 19(2), 492–522.

Zyznarska-Dworczak, B. (2020). Sustainability accounting—Cognitive and conceptual approach. Sustainability, 12(23), 9936.

Downloads

Published

2025-10-31

How to Cite

Zainuddin, M. Z., Tamburaka, S., & Dali, N. (2025). Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement. Ilomata International Journal of Tax and Accounting, 6(4), 1–33. https://doi.org/10.61194/ijtc.v6i4.2188