The role of green accounting in achieving sustainable development in the energy sector in Jordan

This study examines the role of green accounting (GA) in promoting sustainable development within the energy sector in Jordan.Utilizing a quantitative, analytical approach, the research investigates five hypotheses related to the direct and mediated effects of GA practices on environmental performance, regulatory compliance, stakeholder trust, and technological innovation.The findings confirm a statistically significant positive relationship between the implementation of GA and the achievement of sustainable development goals.Additionally, GA helps to enhance eco-efficiency and minimizes carbon footprints, particularly with supportive policies and innovation-centred frameworks in place.Revealing environmental-related expenditures increases transparency, thus strengthening corporate legitimacy and trust among stakeholders.It appears that technological innovation, along with compliance with regulations, moderates the effect of GA on environmental sustainability.These findings emphasize the need for policymakers, along with the energy companies trying to improve sustainability results in Jordan and the rest of the world, to place more focus on the integration of environmental factors into the financial reporting and decision-making mechanisms.