DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY
Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that inadequately capture environmental and sustainability-related information, limiting their ability to implement Green Accounting and prepare ESG reports. This community engagement program aimed to develop an integrated Accounting Information System (AIS) that supports Green Accounting and ESG reporting to enhance SME sustainability. The program employed a participatory approach consisting of preliminary assessment, capacity-building workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The developed accounting information system integrates financial and non-financial information, including environmental costs, ESG indicators, and sustainability performance data, into a unified digital platform. The implementation improved participants' understanding of Green Accounting and ESG principles, strengthened digital accounting competencies, enhanced the systematic recording of environmental and sustainability information, and increased organizational transparency for managerial decision-making. The integrated system also enabled more effective sustainability reporting while supporting resource efficiency and long-term business resilience. This program provides a practical and replicable model for integrating digital accounting, Green Accounting, and ESG reporting within SMEs, thereby contributing to sustainable business management and strengthening SME competitiveness in both domestic and international markets.