IMPLEMENTATION OF GREEN COSTING TO DEVELOP A SUSTAINABLE MARKETING STRATEGY

Abstract

This study aims to analyze the application of Green Costing as part of a sustainable marketing strategy in companies. This study uses a literature review method with the Watase Uake literature search tool, which allows for the identification and selection of relevant articles from various sources. Based on an analysis of 15 selected articles, the results show that effective marketing strategies in supporting the implementation of Green Costing involve the use of environmentally friendly accounting policies, the use of digital technology to optimize energy and resource management, and effective communication through digital media to raise consumer awareness of the company's green initiatives. Internal factors, such as management commitment and company policy, as well as external factors, such as environmental regulations and market demands, influence companies' decisions to adopt Green Costing. Digital technologies, such as SVM and QPSO-based optimization models, support environmental cost efficiency and sustainability. However, the main challenges faced by companies are limited accurate data, high initial investment costs, and obstacles in implementing technology on a larger scale. Suggestions for further research are to focus on developing more affordable technological solutions and improving environmental data transparency to support better decision-making in sustainable marketing strategies.