<![CDATA[Growing environmental pressure has made conventional accounting insufficient, because it often hides environmental costs and leaves managers and investors with an incomplete view of firm performance. This study examines the role of green accounting in enhancing corporate value and sustainable economic performance. Using a qualitative integrative literature review, the study synthesizes theoretical and empirical evidence from reputable academic databases and regulatory publications, analyzed through thematic synthesis. The findings show that green accounting improves cost visibility and resource efficiency, that credible disclosure reduces information asymmetry and raises corporate value, and that long-term economic performance emerges through efficiency, innovation, and risk reduction. These benefits are conditional on disclosure credibility, governance, and institutional pressure, since symbolic reporting may weaken the effect. The study concludes that green accounting is most effective when integrated into internal decision making rather than treated as disclosure alone, and it also offers implications for managers, investors, and Indonesian regulators.]]>
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