Strategi Penerapan Green Accounting dalam Meningkatkan Kinerja Keuangan dan Kepercayaan Investor di Era Berkelanjutan

Abstract

Increasing attention to environmental and sustainability issues has encouraged companies to integrate environmental aspects into their accounting and reporting systems. Green Accounting has emerged as a strategic approach that enables companies to identify, measure, and disclose the costs and benefits associated with environmental activities. This study aims to analyze the implementation strategies of Green Accounting in improving corporate financial performance and building investor confidence in an era of sustainability-oriented business practices. The research employs a library research method by reviewing various scientific literature, regulations, and previous studies relevant to Green Accounting, financial performance, and investor behavior. The findings indicate that the implementation of Green Accounting can enhance operational efficiency through more effective resource management, reduce environmental risks, and strengthen corporate reputation among stakeholders. Furthermore, transparency in environmental information disclosure provides positive signals to investors regarding a company's commitment to sustainability principles, thereby increasing investor confidence and investment attractiveness. Therefore, Green Accounting functions not only as a tool for environmental accountability but also as a business strategy that supports improved financial performance and long-term corporate value. This study highlights the importance of integrating Green Accounting practices as part of corporate strategy to achieve sustainable competitive advantage.