Abstract
Green accounting serves as a key driver in enhancing corporate value and provides a solution to address challenges encountered by companies involved in environmentally impactful activities. The objective is to instill greater investor confidence in the company's performance. The study targets all companies within the manufacturing sector that were honored with PROPER awards from the Ministry of Environment for the years 2016-2019. Employing a quantitative research method, the study relies on secondary data sources. These include audited and published financial reports for publicly traded companies, data from the archives of the Indonesia Stock Exchange (IDX) focusing on companies' annual reports from 2016-2019, and information on the environmental performance evaluation of companies by the Ministry of Environment during the same period. Data analysis utilizes the Partial Least Square (PLS) method with SmartPLS 3.0 software. The research seeks to demonstrate that the adoption of green accounting is a strategic initiative by companies to transparently communicate information to the public, contributing to their overall objectives. Keywords: Green Accounting, Sustainability Reports, Legitimacy Theory, Stakeholder Management, Manufacturing Sector.
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