The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of Sudanese banking. A descriptive method was used to confirm that the study's goals had been met. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study found a positive relationship between ESA and CA in the Sudanese banking sector. Additionally, ESA has a positive relationship with funding, investment, and strategic decisions in the Sudanese banking sector. Based on these findings, future research can help accountants comprehend the intricacies of ESA according to national and cultural conditions, especially in developing countries. Also, larger sample sizes may be used in future research on this topic, particularly if it is studied internationally.

This research discusses and analyzes scientific, macroeconomic, financial risk management, audit views, stock returns, investment decisions, funding decisions, and good corporate governance as a moderator. There are 147 samples of manufacturing companies listed on the Indonesia Stock Exchange. The results of this study indicate that there are four insignificant hypotheses. The results indicate: Macroeconomics does not have a substantial effect on Financial Risk Management, Good corporate governance (GCG) is having no significant impact on Going Concern Audit Opinion. Stock Return is having no significant effect on Going Concern Audit Opinion; GCG does not moderate the impact of Stock Return on Going Concern Audit Opinion when the level of significance is five percent.