International Journal of Education, Social Studies, And Management (IJESSM)
Vol. 6 No. 2 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)

The Role of Green Accounting in Enhancing Sustainability Report Integrity

Lenny Dermawan Sembiring (STIE Sultan Agung, Indonesia)
Ratih Puspitasari (Institut Bisnis dan Informatika Kesatuan Bogor, Indonesia)
Umi Mas'ulah (Politeknik Stibisnis, Indonesia)
Ngurah Pandji Mertha Agung Durya (Universitas Dian Nuswantoro, Indonesia)
Murwani Wulansari (Universitas Bina Sarana Informatika, Indonesia)



Article Info

Publish Date
12 Jul 2026

Abstract

The purpose of this study is to explain the role of green accounting in enhancing sustainability report integrity. This study uses a qualitative and descriptive approach to explain the role of green accounting in enhancing sustainability report integrity. The use of a qualitative and descriptive approach is supported by secondary data such as books, national and international journal articles, and related sources. The research results show that green accounting plays a crucial role in maintaining and enhancing the integrity of a company's sustainability report. Through the implementation of green accounting, sustainability reports are no longer merely public relations documents but are transformed into honest, transparent, and accountable strategic documents. The primary role of green accounting in strengthening report integrity is transforming qualitative data into accurate quantitative data, standardization and transparency of environmental costs, helps meet global standards, facilitates third-party auditing, and reduces greenwashing practices.

Copyrights © 2026






Journal Info

Abbrev

ijessm

Publisher

Subject

Education Other

Description

The International Journal of Education, Social Studies, and Management (IJESSM) is an interdisciplinary publication of original research and writings on education that publishes articles in journal form to an international audience of educational researchers. This journal aims to provide a forum for ...