<![CDATA[Green accounting has become increasingly critical as organizations face mounting pressure to address environmental sustainability. However, assessing the maturity of green accounting practices remains challenging due to the lack of structured frameworks. This study proposes a green accounting maturity model based on the Capability Maturity Model Integration (CMMI), adapting its five-level maturity framework to evaluate organizational capabilities in environmental accounting. The model integrates three key dimensions: measurement and recognition, reporting and disclosure, and integration and governance. By providing a systematic assessment tool, this framework enables organizations to benchmark their current state, identify improvement areas, and develop actionable roadmaps toward advanced green accounting practices. This theoretical contribution bridges the gap between process maturity models and environmental accounting literature, offering both academic insights and practical utility for organizations, regulators, and stakeholders in advancing sustainable finance and corporate environmental accountability.]]>
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