Abstract: The global shift toward sustainability has reshaped how corporations evaluate and disclose their environmental responsibilities. Sustainable finance and green accounting have emerged as two central pillars that guide organizations toward long-term ecological stewardship, resource efficiency, and transparent reporting. This research examines how environmental performance metrics such as carbon emissions, renewable energy consumption, water usage, waste management, and ecological efficiency are incorporated into corporate reporting. Drawing on contemporary literature, international sustainability frameworks, and an illustrative dataset, the study explores the role of green accounting in strengthening environmental performance assessment, improving transparency, and supporting sustainable investment decisions. The findings reveal that although companies increasingly recognize the importance of environmental reporting, challenges persist in standardization, data credibility, measurement accuracy, and cross-country regulatory variation. The study concludes that stronger regulatory mandates, widespread adoption of global sustainability frameworks, digital ESG reporting tools, and environmentally aligned financial instruments are essential for accelerating the integration of environmental metrics into corporate reporting.

Keywords: sustainable finance, green accounting, environmental metrics, corporate reporting, ESG disclosure, carbon emissions, sustainability frameworks, integrated reporting

Download: | DOI: 10.17148/IMRJR.2026.030102