In recent decades, environmental issues and sustainable development have become one of the key challenges for human societies and have garnered widespread attention. Green accounting, as one of the modern approaches in the field of accounting, specifically focuses on identifying, measuring, and reporting the environmental impacts of organizational activities. This approach plays a vital role in supporting sustainable development goals and helps enhance the environmental and social performance of organizations. This paper examines the role and importance of green accounting in sustainable development. The research method is of a review-analytical type, conducted using library resources and credible scientific articles. The findings of this research indicate that green accounting plays a key role in achieving sustainable development by identifying and managing environmental costs, providing transparent and comprehensive reports on environmental performance, and facilitating decision-making aligned with the environment. Furthermore, the implementation of green accounting can lead to increased transparency, organizational accountability, and the promotion of social responsibility. This approach also provides the necessary tools for analyzing long-term environmental impacts and creating value for various organizational stakeholders. As a result, green accounting can be used as a strategic tool in supporting environmental and social sustainability in organizations.