In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting

This study aims to evaluate the mediating role of sustainability in relationship between environmental-accounting (EA) disclosures and audit quality (AQ) firm performance (FP) by using GDP size as controlled variables. Data were collected from annual reports 80 manufacturing firms that listed on PSX during last 10 years (2011–2020). STATA 13 software a multiple-regression model used. The findings deduced empirical results indicate EA with has significant negative effect both proxies FP (ROA ROE). By contrast, AQ an insignificant impact performance. research contributes scarce literature compares level reporting its variables size. also execution assurance sustainability, it helps regulatory bodies integral development EA.