<![CDATA[Progress toward sustainable development is reported at only 15%, largely due to climate change driven by industrial activities. A situation that causes losses and threatens survival. Companies are urged to commit to sustainable development by integrating ecological aspects into their business strategies through the implementation of green accounting and corporate social responsibility (CSR) practices. This study aims to examine the impact of green accounting and CSR on corporate sustainable development commitment, with CSR as a mediating variable. A quantitative approach was employed using secondary data from energy sector companies listed on the IDX (2021-2025). Purposive sampling yielded a sample of 21 companies, resulting in a total of 105 observations. Panel data regression analysis and the Sobel test indicate that green accounting has a positive effect on both CSR and corporate sustainable development commitment; however CSR have no significant effect either direct or indirect on corporate sustainable development commitment. It can be concluded that green accounting transparency, specifically regarding environmental costs, directly drives CSR practices and corporate sustainable development commitment, suggesting that management and the government should focus policies on the effectiveness of environmental cost management. Keywords: Green Accounting, Corporate Social Responsibility, Corporate Sustainable Development Commitment]]>
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