<![CDATA[Purpose – This study aims to examine and analyze the relationship between Green Accounting and Profitability on SustainableDevelopment Goals with Environmental Performance as a moderating variable, while highlighting the practical relevance ofthese relationships in the context of corporate sustainability in emerging markets. Design/methodology/approach – This study uses quantitative data, with a sample of raw material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Multiple regression analysis using EViews 9 is applied to assess the direct and moderatingeffects among variables and to capture how corporate environmental practices are reflected in sustainability outcomes. Findings – The results indicate that Green Accounting has a positive but statistically insignificant effect on SDGs, leading to the rejectionof Hypothesis 1. Profitability shows a negative and statistically insignificant effect on SDGs, thus Hypothesis 2 is rejected. Environmental Performance has a positive but statistically insignificant effect on SDGs, resulting in the rejection of Hypothesis 3. Regarding the moderating effect, Environmental Performance significantly strengthens the relationship between Green Accounting and SDGs; therefore, Hypothesis 4 is accepted. However, Environmental Performance does not significantly moderate the relationship between Profitability and SDGs, leading to the rejection of Hypothesis 5. These findings suggest that environmental accounting practices and financial performance have not yet been effectively translated into tangible SDG achievements, mainly due to compliance-oriented sustainability reporting and the prioritization of short-term financial objectives. The significant moderating role of Environmental Performance on Green Accounting implies that sustainability initiatives become more impactful when supported by measurable environmental outcomes, while financial success alone is insufficient to ensure stronger sustainability commitment. Research limitations/implications – This study has limitations related to the use of secondary data that depend on the completeness of corporate reports, resulting in a limited sample size. In addition, differences in variable measurement approaches and a relatively shortobservation period (2022–2024) restrict the ability to capture longterm trends. And future studies are recommended to incorporateadditional variables related to SDG achievement, apply alternative measurement approaches, and extend the research scope to industriesbeyond the raw materials sector, such as financial services, infrastructure, and technology and telecommunications. JEL : M41, Q01, Q56]]>
