In today's global economic development, the concept of sustainability has become a crucial pillar in organizational governance. Sustainability is no longer merely a corporate social responsibility but has become an integral part of sustainable business strategies. Amid regulatory pressures, stakeholder expectations, and the challenges of climate change, organizations are required not only to focus on profitability but also to deliver positive impacts on the environment and society as a whole. Management Accounting for Sustainability is a management accounting approach focused on supporting sustainability objectives within organizations. This concept involves integrating economic, social, and environmental aspects into strategic and operational decision-making processes. By leveraging relevant data and analysis, management accounting for sustainability helps organizations achieve a balance between profitability and positive impacts on the environment and society.
