<![CDATA[General Background Global environmental challenges necessitate modernizing traditional financial frameworks to track ecological footprints. Specific Background The Iraqi oil industry heavily relies on standard accounting systems that fail to isolate environmental costs. Knowledge Gap Empirical evidence remains limited regarding how multi-level green accounting practices drive overall sustainable development within regional oil distribution centers. Aims This study evaluates the implementation of green accounting and its impact on economic, social, and environmental sustainability pillars. Results Survey analysis ($N = 206$) demonstrates strong positive correlations ($r = 0.49$ to $0.64, p < 0.01$) and significant explanatory power ($R^2 = 0.54$ to $0.64$) across organizational levels. Novelty The research reveals a crucial knowledge gap among financial staff in isolating environmental expenditures despite high sustainability awareness. Implications Energy entities must establish specialized green accounting units and update unified financial manuals to optimize resource efficiency. Keywords : Green Accounting, Sustainable Development, Environmental Performance, Resource Efficiency, Corporate Accountability Key Findings Highlights Multi-level green accounting practices explain up to sixty-four percent of variance in regional sustainable development outcomes. Tracking hidden environmental expenditures directly minimizes operational waste and improves petroleum distribution safety. Specialized administrative accounting units are essential to bridge existing knowledge gaps in financial reporting.]]>
