Purpose: This study examines how environmental and bio-accounting strengthen livestock governance to enhance food system resilience and sustainable business practices.Research Methodology: This study employs a mixed-methods design, combining quantitative analysis and qualitative case studies in Kabupaten Bekasi, Indonesia, a strategic livestock production area facing environmental and governance challenges. Environmental accounting integrates environmental costs and performance indicators into organizational decision-making, whereas bio-accounting values biological assets based on their ecological contributions and impacts.Results: This study makes a novel contribution by reconceptualizing environmental and bio-accounting practices. The findings indicate that integrating environmental and bio-accounting improves transparency, accountability, and sustainability-oriented management. These mechanisms enhance resource efficiency, support informed decision-making, and strengthen the resilience of livestock-based food systems.Conclusions: This study confirms that integrating environmental and bio-accounting practices strengthens governance capacity and promotes adaptive management aligned with sustainable business principles and long-term value creation.Limitations: This study focused on a single regional case, which may limit its generalizability. Future research should expand coverage across regions and apply longitudinal approaches to examine the long-term impacts.Contributions: This study contributes to sustainability accounting literature and provides practical insights for policymakers and managers implementing Environmental, Social, And Governance (ESG)-oriented livestock governance strategies.
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