This study analyzes digital accounting disclosure concepts in sustainable development accounting to demonstrate its crucial role in building trust and transparency between companies and their stakeholders. This research explored both the variables impacting sustainable development accounting implementation and the obstacles organizations encounter when disclosing these practices in their financial statements. The study investigates how sustainable development accounting practices are applied within selected global stock exchanges. The study analyzes how sustainable development accounting improves corporate reputation while enhancing companies’ investment attraction capabilities and explained the differences between social responsibility and sustainable development. The disclosed sustainable development accounting practices boost transparency while creating trust among stakeholders which leads to the attraction of new investors. The study shows that organizations which implement sustainable development accounting practices decrease their environmental and social risks while improving their capacity to deal with future challenges. Research shows that bigger and profitable corporations show greater dedication to sharing information about sustainable development. Global initiatives assist organizations in assessing performance outcomes and integrating sustainable development data into their financial statements. The study suggests that Jordanian and Saudi companies should increase their understanding of sustainable development accounting by participating in training programs and workshops. Both government agencies need to define precise accounting standards for these digital disclosures and provide state-backed incentives to help SMEs follow them.