Rismawati Rismawati, I. Nyoman Darmayasa, St. Salmah Sharon, Indra Pahala
This chapter examines the synergistic potential of green taxes and environmental accounting as complementary instruments in promoting sustainable fiscal governance, especially in emerging and transitional economies. It analyzes the congruence between environmental tax mechanisms, such as carbon taxes, and sustainability disclosure standards, including the Global Reporting Initiative (GRI), International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards, and Sustainability Accounting Standards Board (SASB). The chapter highlights regulatory fragmentation, institutional misalignment, and technology deficiencies as primary obstacles to integration, based on interdisciplinary research and crossnational policy comparisons. A conceptual framework is suggested to enhance policy-disclosure alignment, digital interoperability, and institutional convergence. The chapter finishes with pragmatic recommendations for legislators, regulatory agencies, and enterprises, facilitating the establishment of more open, responsible, and enforceable environmental fiscal frameworks. © 2026, IGI Global Scientific Publishing. All rights reserved.
Universitas Muhammadiyah Palopo, Indonesia; Politeknik Negeri Bali, Indonesia; Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar, Indonesia; State University of Jakarta, Indonesia
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