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This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.