Green accounting has emerged as a form of corporate responsibility towards environmental issues, which is increasingly gaining attention from various stakeholders. However, several companies in the basic materials sector in Indonesia have yet to fully disclose their green accounting practices. This study aims to analyze the effect of debt financing and equity financing on green accounting disclosure in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach using secondary data. The sample was selected using purposive sampling, resulting in 141 companies that met the criteria. Data were obtained from annual reports and sustainability reports and analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3.0. The results reveal that both debt financing and equity financing have a positive influence on green accounting disclosure. These findings highlight that financing decisions affect not only the financial aspects of the firm but also contribute to more responsible reporting practices. Thus, companies may consider these insights when managing their funding strategies to align with sustainability values.