<![CDATA[Purpose: This study aims to critically review the evolution of green accounting by examining its objectives, regulatory developments, implementation challenges, and current practices at both the international and Indonesian levels. Design/Methodology/Approach: This study employs a qualitative approach using a library research method with a critical literature review design. Secondary data were collected from peer-reviewed journal articles, international sustainability standards (IFRS, ISSB, GRI, and IFAC), and Indonesian regulations. The collected data were analyzed using qualitative content analysis through thematic synthesis and comparative analysis. Findings: The findings reveal that green accounting has evolved into a strategic sustainability accounting framework driven by stakeholder expectations, sustainability reporting, and ESG integration. However, its implementation continues to face challenges related to organizational readiness, inconsistent environmental measurement, and the risk of greenwashing. Research Implications: This study provides a comprehensive understanding of green accounting developments and offers practical insights for policymakers, researchers, and business organizations to strengthen sustainability reporting and harmonize environmental accounting practices.]]>
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