The purpose of this study is to examine the impact of green accounting and integrated reporting on financial performance and market performance in basic materials and energy sector companies listed on the Indonesia Stock Exchange (IDX) and also determine whether these two policies can support the realization of the 2030 Sustainable Development Goals (SDG), specifically the 8th and 13th SDG goals. The final sample of this study used 74 samples with the observation period 2020-2022. Using the regression test tool, this study found that the implementation of green accounting and integrated reporting can be recognized as a strategic policy for basic materials and energy companies in Indonesia. By integrating environmental and sustainability considerations into their accounting practices and reporting frameworks, companies can improve their financial performance, market performance, and participate in realizing the 2030 SDG Goals.

中文翻译：

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绿色会计和综合报告对财务和市场绩效的影响

本研究的目的是考察绿色会计和综合报告对在印度尼西亚证券交易所（IDX）上市的基础材料和能源行业公司的财务业绩和市场表现的影响，并确定这两项政策是否可以支持实现2030年可持续发展目标（SDG），特别是第8个和第13个SDG目标。本研究的最终样本使用了74个样本，观察期为2020-2022年。利用回归测试工具，本研究发现，实施绿色会计和综合报告可以被视为印尼基础材料和能源公司的战略政策。通过将环境和可持续发展考虑因素纳入其会计实践和报告框架，公司可以改善其财务绩效、市场表现，并参与实现 2030 年可持续发展目标。