Impact of Corporate Social Responsibility Between Implementation of Green Accounting and Sustainable Development Goals (SDGS): A Study on Heavily Polluting Companies in Energy and Transportation & Logistics Sector In Indonesia

Objectives: This study aims to investigate and assess the relationship between green accounting and the Sustainable Development Goals (SDGs) and analyze the impact of corporate social responsibility as a moderator. Theoretical Framework: This study uses stakeholder and legitimacy theories to explain how companies are responsible for environmental impacts through green accounting and corporate social responsibility. Method: This study uses a quantitative approach with a purposive sampling technique to select 75 companies in the energy, transportation, and logistics sectors listed on the IDX. Data were collected from companies' annual reports and sustainability reports for the period 2017-2021. Data analysis was conducted using WarpPLS 7.0. Results and Discussion: The study's results indicate that green accounting has a positive effect on achieving the SDGs. CSR was also found to act as a moderator that strengthens the relationship between green accounting and SDGs. Companies that implement green accounting and have strong CSR programs tend to make a more significant contribution to achieving the SDGs, especially in environmental and social aspects. Research Implications: This study contributes to the literature on green accounting and SDGs. Its implications for companies are the importance of integrating green accounting and CSR in their business strategies to support sustainable development goals. Originality/Value: This study offers added value by examining the relationship between green accounting and SDGs in sectors that contribute significantly to emissions and pollution and introducing CSR as a moderator in this relationship.