“…Haninun et al (2018) defined green accounting as a process of recognition, measurement of value, recording, summarizing, reporting, and disclosure of information regarding transactions, events, and or financial, social objects and environment in an integrated manner in the accounting process in order to produce information integrated, intact, and relevant accounting that is useful for users in assessing and economic and non-economic decision making. The basic pillars of green accounting information is integrated environmental, social and financial accounting information (Deegan, 2013;Yusoff, 2018;Belesis et al, 2022;Faisal et al, 2022;Imasuen et al, 2022). Thus, green accounting is a type of accounting that describes efforts to incorporate environmental and social benefits into economic decision-making or a business financial result for economic decision making, made in one report package format.…”