<![CDATA[This study examined the role of green accounting in supporting green campus initiatives at Sebelas Maret University (UNS), Indonesia, by employing a case study. Data were collected from five key informants through in-depth interviews, supported by direct field observations, and UI GreenMetric reports (2022-2024). The findings unveiled that although the university’s sustainability budget increased by 45.4%, carbon emissions rose by 87.6%, revealing a gap between investment and environmental outcomes. Environmental cost recording remained largely administrative, sustainability reporting was constrained by fragmented data coordination, and renewable energy development depicted limited progress. However, the university has demonstrated strong performance in maintaining green open spaces and supporting sustainability-related research. These results suggest that the implementation of green accounting has not been fully integrated into strategic sustainability management. The study highlights the importance of strengthening data-driven reporting, institutional coordination, and the integration of environmental accounting into decision-making. This research contributes by providing empirical evidence on the gap between sustainability investment and its impact, offering insights to enhance transparency and accountability in higher education sustainability practices.]]>
Copyrights © 2026
