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The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

Ownership of company shares entitles shareholders to do a number of things, such as attending and voting at GMS, receiving dividend payments and liquidation results; as well as. other rights pathways according to law. So that the ownership of the rights to shares is important to be able to have these rights, of course there must be proof of ownership of the rights to these shares. And if at any time the shares owned want to be sold or or transferred to the hands, a deed of transfer of rights over shares is required to be carried out with a deed of transfer rights. The deed of transfer of rights can be made in the form of a notarized deed or private deed. The deed of transfer of rights or compensation is submitted in writing to the Company. Which then records the transfer by the director.    

The Company is currently included in the qualification of a separate legal subject where to run the wheels of the company there must be an organ that runs it consisting of the General Meeting of Shareholders (GMS), the Board of Directors, and also the Board of Commissioners. The Board of Directors itself is an organ that carries out operations in a Company so that what is done by the Board of Directors is considered an act committed by the Company, but in this case there is no limit on when the directors are responsible for what they do when there is a violation and when the Company is responsible for what the directors do for the benefit of the Company When there is a violation. This research is a type of normative research which is not only descriptive It only explains what is true, and what is false of each problem and what factors influence. while the approach carried out in this study is the Law Approach Research (Statute approach) and case approach (case approach). And also The source of legal material in this study consists of primary legal material and secondary legal material. While the method of analysis of legal materials in this study is descriptive analytical which aims to describe precisely a problem.    

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.