Abstract

Objectives: This study traced green accounting in Saudi corporations in terms of its presence and impact on corporate sustainability, and environmental disclosure as mediator variable between green accounting and corporate sustainability. Methods: The Inductive and analytical methods were used. The Inductive part addressed previous studies in this context, while the analytical part addressed a questionnaire that was randomly distributed to a sample of these companies, which included 100 valid questionnaires. The PLS-SEM analysis method was used to analyze these questionnaires. Results: We obtained the following results: Saudi corporations apply green accounting, and there is a statistically significant indirect effect of green accounting on corporate sustainability in light of the disclosure of environmental activities as mediator variable. Conclusions: A set of recommendations were presented, the most prominent of which are: encouraging companies to reduce pollution, water consumption, waste disposal, and rationalize energy consumption related to their activities, integrate sustainability principles into all their business decisions, and to develop methods of disclosing environmental activities in financial statements as a mediator between green accounting and corporate sustainability.