The high rate of development in the housing construction industry has contributed greatly to the economy in terms of economic gains and improvement in construction standards. Nonetheless, environmental pollution is also an urgent problem that cannot be ignored. This paper looks into how environmental accounting disclosure impacts the financial results of housing construction companies, particularly, in connection with green building regulations. The paper is based on the assessment of the situation in the companies engaged in housing construction which allows developing hypotheses, gathering information and using a multiple linear regression model to conduct the analysis. The paper examines the changing relationship between environmental accounting disclosure and financial performance when green building policies are implemented. The results show that there is a statistically significant positive correlation between environmental accounting disclosures and financial performance in the housing sector at a 5 percent level of significance, which confirms the Research Hypothesis H2. Moreover, it is observed that green building policies moderate the effect of environmental accounting disclosure and financial performance.
