<![CDATA[Purpose: This study examines whether green accounting, material flow cost accounting (MFCA), and eco-efficiency influence Sustainable Development Goals (SDGs) disclosure, and tests corporate social responsibility (CSR) as a moderating variable in these relationships Design/Methodology/Approach: A quantitative design is employed using a purposive sample of 27 mining subsector companies listed on the Indonesia Stock Exchange (IDX) over 2020–2024 (135 firm-year observations), with moderated regression analysis (MRA) applied to annual and sustainability report data. Findings: Green accounting and eco-efficiency exhibit significant negative effects on SDGs disclosure, while MFCA shows no effect; CSR strengthens the effects of green accounting and eco-efficiency but does not moderate the MFCA–SDGs link. Practical Implications: Green accounting should be positioned as a strategic stakeholder communication device rather than mere compliance with programmatic ratings; MFCA needs to be integrated with resource-efficiency governance and environmental cost allocation; and eco-efficiency should be embedded in holistic sustainability strategies aligned with GRI-based SDGs mapping and strengthened CSR policies. Originality/Value: By focusing on high-impact mining firms, the study clarifies mixed evidence on whether environmental management instruments (green accounting, MFCA, eco-efficiency) translate into broader SDGs disclosure, and identifies CSR’s boundary-spanning role as a governance mechanism in emerging markets.]]>
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