This article explores the role of strategic management accounting in creating sustainable value in an era marked by the green transition and the increasing complexity of environmental challenges. Based on an exploratory literature review, integrating both classical and recent authors, the study assesses the role of management accounting in supporting strategic management oriented toward corporate sustainability and sustainable development. Normative instruments such as the Climate Framework Law (CFL) and IFRS 2 are examined, alongside exemplary corporate practices, including those adopted by Yazaki Corporation. The findings indicate that strategically oriented management accounting not only contributes to resource optimization and sustainable cost management but also plays a crucial role in implementing corporate strategies aligned with the Sustainable Development Goals (SDGs), while fostering greater awareness of the relevance of management accounting within the context of the green transition. The study concludes with reflections on the challenges and opportunities facing the accounting profession in promoting more responsible and resilient business models.