<![CDATA[Purpose: This study examines the effect of green accounting, leverage, and firm size on sustainability report (SR) disclosure among agribusiness companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study is grounded in legitimacy theory and agency theory. Research Methodology: This quantitative explanatory study uses secondary data from annual reports and sustainability reports. Purposive sampling selected 10 companies and generated 50 initial firm-year observations. Green accounting is measured by the ratio of environmental cost to net profit, leverage by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets, and SR disclosure by the Sustainability Report Disclosure Index (SRDI) based on the applicable GRI Standards. The data were analyzed using pooled multiple linear regression with IBM SPSS Statistics 26. A Cochrane–Orcutt transformation was applied after the initial model indicated autocorrelation. Results: Green accounting has a positive and significant association with SR disclosure (t = 2.594; Sig. = 0.013). Leverage is not statistically significant (t = −0.439; Sig. = 0.663). Firm size has a positive and significant association with SR disclosure (t ≈ 3.87; Sig. < 0.001) and the largest standardized coefficient. The overall model is significant (F = 7.667; Sig. < 0.001), while its explanatory power is moderate, with an Adjusted R² of 0.294. Conclusions: SR disclosure in the sampled companies is more closely associated with environmental-cost intensity and organizational capacity than with debt structure. Limitations: The findings are limited by the small purposive sample, the use of pooled regression for firm-year data, the non-identical coverage of GRI 2016 and GRI 2021 indicators, the positive-net-profit selection criterion, and the absence of an independent coding-reliability test. Contributions: The study contributes sector-specific evidence by operationalizing green accounting through an environmental-cost ratio rather than a disclosure dummy and by identifying implications for managers, investors, and regulators]]>
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