<![CDATA[Background: Focusing on Manado, Indonesia, a coastal destination balancing growth and ecological risk, we develop and test an integrative model grounded in stakeholder and legitimacy theories that links environmental management accounting (EMA), CSR commitment, and environmental disclosure quality (EDQ). Objective: This study examines how green accounting and corporate social responsibility (CSR) jointly advance environmental responsibility and financial disclosure within public-sector tourism governance. Methods: An explanatory mixed-methods design was employed: survey data from tourism organizations were analyzed using partial least squares structural equation modeling (PLS-SEM) and triangulated through expert interviews and focus group discussions with key stakeholders, including government agencies, hotels, and tour operators. Results: The results indicate that both EMA and CSR are significant, positive predictors of EDQ, with CSR exerting a marginally stronger effect. Certification status and enterprise type do not significantly moderate these relationships, implying that the EMA–CSR bundle improves transparency across heterogeneous tourism entities. Substantively, embedding EMA metrics into budgeting and decision-making processes, paired with CSR programs that engage communities and regulators, strengthens public financial disclosure and environmental accountability at the destination level. Conclusion: The study contributes a measurable framework for sustainable tourism governance in emerging regions and offers actionable guidance for policymakers to standardize indicators, require periodic disclosure, and pair certification with assurance and data-quality controls.]]>
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