EMPOWERING EXPORT SMES THROUGH AN INTEGRATED ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG PERFORMANCE
Export-oriented Small and Medium Enterprises (SMEs) are increasingly required to adopt sustainable business practices to meet international market expectations regarding environmental, social, and governance (ESG) performance. However, many SMEs still rely on conventional accounting systems that are unable to integrate financial and sustainability information, limiting their ability to implement Green Accounting and prepare ESG reports. This international community engagement program aimed to empower Nutsafir Cookies SME through the development and implementation of an Integrated Accounting Information System that incorporates Green Accounting and ESG performance measurement. The program employed a participatory approach consisting of four stages: preliminary assessment, capacity-building workshops, participatory system development, technical training and mentoring, and monitoring and evaluation. The implemented system integrated financial, environmental, social, and governance information into a unified digital platform, enabling more systematic recording, monitoring, and reporting of sustainability performance. The program enhanced participants' understanding of Green Accounting and ESG principles, improved accounting quality and organizational transparency, and strengthened managerial decision-making through the availability of integrated financial and non-financial information. Furthermore, the initiative increased the enterprise's readiness to prepare sustainability reports and respond to the sustainability requirements of international markets. This program provides a practical and replicable model for strengthening sustainability governance among export-oriented SMEs by integrating digital accounting systems, Green Accounting, and ESG performance measurement to support long-term business sustainability and international competitiveness.