The Impact of Corporate Social Responsibility Disclosure Between the Implementation of Green Accounting and Sustainable Development

This study aims to analyze the impact of Corporate Social Responsibility (CSDR) between the application of green accounting and Sustainable Development. This study uses quantitative methods with secondary data. The population in this study are mining sector companies listed on the IDX in 2019-2021. The number of companies used in this study were 18 companies and the samples used were 54 financial statements. The sampling technique used was purposive sampling. The data analysis method used is inverting linear regression analysis using the smart-pls application. The results of the analysis show that green accounting has no effect on sustainable development, corporate social responsibility disclosure (CSRD) has an effect on sustainable development, green accounting has an effect on CSRD, and CSRD is able to mediate the influence between green accounting and sustainable development.