<![CDATA[Evaluation of the implementation of Social and Environmental Accounting (SEA) in public and private sector companies shows an increased awareness of social and environmental impacts. Companies strive to improve transparency and accountability through SEA, which integrates social and environmental aspects into traditional financial reporting. This comparative study finds that the implementation of SEA is more advanced in the private sector than in the public sector, especially in terms of information disclosure and reporting standards. Factors such as regulation, management support, and internal awareness influence the adoption of SEA. The implementation of SEA in the public sector faces challenges such as a lack of strong regulations and difficulties integrating with traditional accounting systems. Nonetheless, both sectors show improvements in sustainability practices and social responsibility. Recommendations for improving SEA include developing clearer reporting standards and investing in technology and resources for managing social and environmental data. The study results are expected to encourage more effective and sustainable SEA practices in the future.]]>
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