The Impact of Green Accounting and Integrated Reporting on Financial and Market Performance

Abstract

The purpose of this study is to examine the impact of green accounting and integrated reporting on financial performance and market performance in basic materials and energy sector companies listed on the Indonesia Stock Exchange (IDX) and also determine whether these two policies can support the realization of the 2030 Sustainable Development Goals (SDG), specifically the 8th and 13th SDG goals. The final sample of this study used 74 samples with the observation period 2020-2022. Using the regression test tool, this study found that the implementation of green accounting and integrated reporting can be recognized as a strategic policy for basic materials and energy companies in Indonesia. By integrating environmental and sustainability considerations into their accounting practices and reporting frameworks, companies can improve their financial performance, market performance, and participate in realizing the 2030 SDG Goals.