https://journals.smartinsight.id/index.php/AS <p>Accounting and Sustainability (AS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Accounting and Sustainability Journal published two (2) times in 1 year with the scope on accounting, auditing, tax, and their relation to the sustainability issue.</p> SMART Insight en-US Accounting and Sustainability 3030-8461 https://journals.smartinsight.id/index.php/AS/article/view/610 <p>This study aims to see the development of research on the topic of "Green Disclosure Regulation" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Green Disclosure Regulation" which comes from the Dimension database with a total of 500 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Green Disclosure Regulation" research development in the world. The results of the study found that there were 5 clusters with the most used words being regulation, disclosure, evidence, analysis, company, and environmental information disc. Then, the research path topics related to Green Disclosure Regulation are Effect of green disclosure regulation, Quality of corporate environmental disclosure, ESG rating on green innovation, Role of environmental regulation in finance, and Sustainability effects of green credit policy.</p> Aam Slamet Rusydiana Copyright (c) 2024 Accounting and Sustainability 2025-03-21 2025-03-21 3 2 10.58968/as.v3i2.610 https://journals.smartinsight.id/index.php/AS/article/view/605 <p>This study aims to analyze the effect of Green Intellectual Capital on financial performance with Sustainable Growth Rate as an intervening in variable energy sector companies listed on the Exchange for the Indonesia Stock period 2021-2023. Using a quantitative approach, this study applies a panel data and the Sobel test regression model to test the causal relationship between variables. The results showed that Green Structural Capital has a has a positive and significant effect on financial performance, while Green Human Capital negative effect on financial performance. Green Relational Capital does not show a significant effect. Sustainable Growth Rate proved to have a positive influence on financial performance, but did not mediate the relationship between Green Intellectual Capital and financial performance. These findings indicate that although the concept of Green Intellectual Capital is an important strategy in the context of sustainability, its implementation does not always have a direct impact on financial performance. Therefore, a more comprehensive strategy is needed to optimize the role of Green Intellectual Capital in supporting sustainable growth.</p> Eem Hulaemah Hulaemah Windu Mulyasari Copyright (c) 2024 Accounting and Sustainability 2025-03-14 2025-03-14 3 2 10.58968/as.v3i2.605