The Sustainability Accounting Information System.
Journal,
of Energy
Technologies and Policy
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Vol3, No 11 (2013)
Special Issue for ICEESE-2o13
2013 International Conference on Energy, Environment and Sustainable Economy (EESE 2013) was held
n Bangkok, Thailand, Dec 1st- 4th, 2013. IISTE published the artrcles in this special issue based on the
.e.ommendations from the conference organizing committee,
Table of Contents
Articles
Renewable Enerey in Malavsia:
Expgdg4qgitqqPgflis
Aslam, M.M, ZulkiJli, D.A
The ImDortance ofEnerqy And The Use ofEnerev As A Power
Factor
Bdhad Aydin
Tenant participation in sus
-\HP and case studies
Brano Glumac, Susan Reurek(lmP, Qi Han, tVim Schaefer
Characteristics ofPolar Cells Fabri
printing Process
Hyun-Ji Song, Won-Ki Lee, Chel-Jong Choi
l-5
6-15
t6-26
27 -31
Solid Waste Manaeement Pmctices ofHouseholds in the
UniversitY of Eastem Philippines
Chenl l. Ultra, Allan A. Ultra
32-34
Eastem PhilipB,!!9!
Cherry
I. Ultrd
Maranda Esferhuizen-Londt. Ben Zeelie
A
quilo- de Asis
Variarion In I he Role And Cooins Mechanism of4Ps
Beneficiaries In Northem Samar
Veronica A. Piczon. Leah A. De Asis, Tito M. Cabili
Invento ofthe Aquatic Macrophv4es in Lake KharunsDat. India
K. Khelchandra Singh, B Manihqr Sharna, Khurqiiom Usha
Leah
35-38
39-45
46-51
52-6)
64-75
Economv Cnos,th and Oil Import Reouirement in Indonesia
Dwi Atty Mardiana, Zulkilli Husin, Muhammad Zilal Hqmzah,
RS. TrUana Kqrtoatr odjo
'76-83
Electrochemical Treatment of Hazardous Oreanic Pollutants A
Status Review
Himodti R. Ghaiak
Veeetation Analysis ofthe Pasonanca Natural Park. Zainboanea
84-89
CitY. Philippines
Jocelyn D Partosa, Jamaica L Delos Reyes
90-r 00
Jose Rizakly A. de Armas
l0l -r06
Environmental Policy and Toumaments: A Theoretical
Fomrulation with Over-compliance
Linus NyitNul
107-l 15
Ma. Esnella Natalie B. Pineda
I l6-136
Mohammad Asadullah
137-143
Muhummad Moniruzzumon, Ttutomu ()no, Suzana Yusup. Suion
Cfu,tudhury. Mohammad Azmi Bustam, Yorhimistu Liemurd
'
N. Vu r hulaks
hni A ndal, G.
Goh ulavon
i
144-1s2
153-164
Noritdko yusa, Jing llang, Iikka Virkkunen
Forecastins ofElectric Consumption in a Semiconductor Plant
usine Time Series Methods
165-169
Prayad 8., Somsak S.
Resression Models For Prediction Of Water Ouality [n Krishna
River
M- Chandra Sekhqr, K. Surender Reddy
170-t77
Ali Khan, Mohd Shahir Liew, Zulkipli Bin Ghazali
Greenine ofthe Solid Waste Manaeement in Batansas Citv
Pdz B Reyes, Mqbelle V. Furto
Rdza
178-l8t
182-186
187-194
Rolando P. Javellonor, Victorino T. Tayldn, Ireneo C. Awlto,
Teresito G. Aguinaldo, Emmanuel V. Sicat, Hele F. Gaiino
195-203
Kr ittaphong Chitphairot, Somboon Nuc hprayoon
204-2t0
Effect ofOperatinq Condition on Peformance of Anaerobic
Hybrid Reactor at Themophilic Temperature
Sorawil Wdnitqnukul, Warin Rukruen. Parinee Choiprasert
211-219
.iCarbon Tax
--:'i:lt'le
S
?
in Thailand usi
on El
Model
G
t huk ll-ac hi rarangsrikul, Chumnong Soropipalana, Nattapong
:,:tan,tpong. Jctrto|a ChonIan61)aI
"-.,
:
...J
\lu::omil Hussain
Shah, Khamaruzaman Wan Yusof,
Z;)tiunra )lustaffa, Ahmod Mustafa
229-213
Hashim
Adsomtion ofReactive Dve from
=.e oi Incrnerated Rice Husk for
Solution
-: -:..,rs
l;:nnt Khan, Malay Choudhuti, Mohamed Hasnain lsa, Atkil'ul
Zr;i Bin lbdul Hamid
! {:1Jl' sis of RF Sp
:-::..:inr on ITiO Films Characteristics
T Lhutkeeree, P Nuchuay, N.
( adou,|rcdd, N. Mungkung
220-228
Thungsuk, N. KasayoPanand, A.
234-239
240-
45
i ..:irn tnd Strategic Management
246-250
251-258
I i-Kuo Chang, Zh-Hong Hu, Zhen-llei Hong, Tsung-Yen Wu,
( hun-Chang Cheng
f.'chno-Economic Studv ofSeries Cunent Limitinq Reactor and Its
Impacr in the-LLKY ]lqluqlLt{ilLHarmonic Pollution
I T, SRIDHAR, HAITHAM SAFAR, NLLESH MODI, YOUSUF
1LI- }"1COUB AL-DASHTI
Charactcrizatiolt of Diesel-Hvdroeen Peroxide [uel Blend
\luhanlnad Saad Khan, Iqbul Ahmed, M I Abtlul Mutalib, M
259-263
264-2',73
27
4-279
.1 B Ltslatl11
\:lural Adsorbent: Removal ofAnionic surfactant ftom qreY
'.,::er and its comparison with chemical adsorbent
('huntla Vetma, Santosh K- Sar, J- Mathev
method and aDDlication to solid u'aste manaeement service
improvement
Shehu Usman Adam, Mad Nasir Shatnsudin, Shaulique F. Sidique,
Khalkl Ahdul Rahim. Alias kddn
Carbon Colloids
291-298
299-306
Shailendra Mohdn Mathur
Enhancement on Radon Adsoq)tion Propertv
280-290
ofGAC usirq Nano-size
C_hoi, Seon-hong Kim, Do-hyeon Kim, Min-jun Kim,
Gyeong-mih Kqng, Seung-yeon Cho
*ung-chan
307-31 l
Tareert Management System in Korea
YeonSang Lee, Meoung-Do Kim, Intaekyoon, Sohyun yoon
312-319
Git h i Donatus Mdt h en ge
320-333
Meythi , Riki Mafiusa
New-tyDe of Multi-purpose Standard Radon Chamber in South
Korea
Min-jun-Kim. Seon-hohg Kim. Do-hyeon Kim, Ho-jun Jeon.
Seung-Yeon Cho
\gd
Shujao Safdar Gardezi, Nasir Shafiq, M. Faris B
Khamidi
RHOBERT E. ALI/AREZ, TIRSO A RONSUILLO
The Sustainability Accounting Infomation System
Riki Martusa., Meythi
334-341
342-345
346-350
351-363
164-36a
.
clean ener
Dayliehtine Desisn in Tekan (Iran)
Seyed Hos s e in Mirm ous av
i
369-373
Assessine Financial Vulnerability of Cooperative
Muhamuad Anas Mohd Bul:ltorl Rohana Othmon, Nooraslinda
Abdul Aris. Normah Onar
374-38t
Norliz.a Omar, Roshayctni Arshad, l'/an Ainul Asyiqih ll/an
Mohd Razali
382-389
Ta-moi Jqnggu, Faizdh Datusl yussri Sav,ani, Mustaffa
Mohqmed Zaik
390-396
Sophia
XN
Biah, Victor ll/ong
lgshayani Arshad, Noorbijan Abu B(tkar, lyanAinul Asyiqin
Wan Mohd Rqzali. Normah Omar
39'7 -407
408-414
.1lt.d Rdn
i
415-432
)lohd Sobre Ismail
Fui.ah Darus. Haslintla Yusolf, Nor Khodijah Mohd Azhari
433-439
Hollinda Yusolf, Foizah D(lrus, Hasd Fauzi, yatli
440-445
Ftnlonns Ri
Or{aJisations In Malavsia
Discl
s In
Non Pro
ll'an Ainul Asyiqin Wan Mohd Razali, Roshayani
.lrslrud2Normah Omar
446-456
\-ooraslintla Abdul Aris, Rohana Othman, Rafdah Mohd
45',7
-470
.1:li
Re\ ie\\ ofGreen Buildins Demand Factors for Malavsia
Go,]rrin Ltche Aliagha, Maizon Hashim, Aleez Ololekan Sanni,
471-478
Noorbijan Abu Bakar, Roshayoni Arshad, Nik Amalena Najebah
479-488
Nik Azman- Normah Omar
on ofOne-dimensional
mium Ion
liom Wastewa
Sujan Choldhury, Madiha Yasit, Moham adAz i B Buslan,
Kuen-Song Lin
Devel
Iand T
The S
tal M
s Sustai
\eebel. Ponorogo Dist ct. East Java. Indonesia
Suharlini.
489-494
495-500
lou.ral olEnergy l.chnologres and Potrcy
ISSN 122.1 l2:12
Vol
(Panc0
ISSN 2225 057:l (Onti,r.)
l. No I l.20ll-Slcuralhsuc lnr tnlemarion,t
CoDterencc on Ln
E.vrcnnc.la JSuslaiDrbt.E
The SustainabilityAccounting Information System
RikiMartusa'' M€yrhil
I
2
Master ofAccounting, Maranarha Christian University, Indonesian,
Accounting Profcsional School Deparrment. Ma.anatha Chrislran Unjversiry, tndonesrar
*E,nail addrcss ofcorresponding author;
theofi lus2001 @yahoo com
Global wamring have bccrme a global disaster Reccntty, a tot olnations nreet irr Uniled Narions C!
Sustarnable Developnrcnt, Rio f20 The conference generates a lot of decrsions to dev€lop susrarnj-
world l-he
sustarnability emerges as a nonon ro give a solution on globat waming cases S,
accounling gives some solurion by accounnng perspecrives A few ofsustainabiliry accounrins r.r:-.
grveD the nelv perspective aboul suslairrabrlity We try ro propose a integraled infomralion svstem rhj.
companies accounrable toward economic, soci3t and en!rronmentrt case, The fint step, the cor:
integrale busnress siraregy lvrth society They can use the two linkages (looking inside oui and took
linkages) to do that So fie companics can do rhcir operahon suslainably tn cojlecrrng the dara. L!-:
use hrinrrck approach so that they can p.epare rheir sustainabty srraiegies \virh very $,e The se..propose Ihat the government or their body of represenrarion conlrok sustainabrlity Fom each c.- :
public companre\) rhrough disclosure mechaDism in annLlalty financial sratemenl Hopetully, rhis ar
ne\t conr.ibution 1() sustainability accounting researches.
Ke\arords: Sustainability, informarion system,
rnside out I'nkagc, outside in linkage, and twinrack
3::,
l.Introduction
Every ent;tics need informations as basic Ioundation to prepare rhe; goal or target A lot ofc.-r.
infomurions to compete each others in achieving rheir p.ofir rarger A few ofcompanies which ha\.
inlormation is a leader market The companies must accounrable thejr operation ioward rnvesrors a-:
as their primary priorilies Ye1 companres should account thcir opemtioB roo toward their
-e! -co,nmunities, labor etc which we generally callcd as stakeholder covemnrcnt, activjst, and rhe
bccome adept ar holding compaDies to account for rhe social consequences otrheir activities (pofle, -.1006) The reccDt marters ofenvironnrental deslruction change, slo\yty but sure, to become a globat r -
oflhe wortd Thc one ofcauscs trom gtob: envi.onmenlal impact Ihe most polenlial of envrronmenrrt impa(r $ere afleited by the indusr.Ilcnce, the companies become a primary suspecr of envi.onmental impacls by rhe inlerested pj .
compaDies have a Iiabiliries in resroring healrh oflheir environment lhis paper proposes a blend.:
how lo make an integrrted informarioD system lo account every activiries of lhci. operarion:
shareholder lhe beginning question in this paper is wh), must the companies accounts for e\cn ,.
operation which relanng witfi envkonnicnt? The answcr that rhe world especialty lhe biospherE
er, .
This nraucr u,as caused by unconr.ollable the operatron of companies The rhetoflcal question em-_.
industrial revolution is going to foNard or backward in human cj!ilization? The damage ofrhe..critical rhings to all ofpxties The environment ofcompanies is natural capital by the operations oii The global w..ming tend ro become rhe problem in aU
According to Gray (1994) in Lambcnon (2005) suggesls,l (tour) categories ot-naturat caprral:
Critical, lor example, ozonc layer rroprcal hxrdwood, biodiversiry
1
2 Non-rencu,ablelnon-substitutable. forexanrple- oi1. petroteum, and mineral product
3 Non-renelyable/subsrirurable, tbr exampte. lvasre disposal, energy usa-se
4 Renewable, for cxxmple, plantation rimber, fishe.ies
:
The rour of categories liom natu.al caprral shoss to us lhat nor to aI ofDaruEt resources uhich
companies can be renewable Thus. every companjes musr aware about rhrs mahers and every goverr-.
a rcsponsibility to conrrol the utilization olnatural resources in their operation
Natural capital inventon accounling could be predominantly non financial, tracking resource:
quantitrati\e- but non-monerari units (Gray, tg94 in Lambenon,2005), athough loncs (1996) r. . C005) suggesis e\D\orjng lhe u\ualron of natura\ asscts uslng financla\ rrnils Jones ('1996) i. ' =.,-r{rD
364
EESE-l0l:
is orgauised by Inremational Soci€ty for Commerce, Induslry
& Engine€ring
.,oumal olEnersy
I echnologrs and Polir!
(Papc4 lSSN2lli-05-il (Onlme)
20l l - \pcc'al h.ue tor tnh1 r.'Jr.rt, o tcF'( I on
ISSN 2224-3212
r)
!trlii
\ol J.'lJ l l
Enlnonmcm md sustainabre Ec".".y (EE.E ,0
applies the inventory approach ro the problenr of accounhng for biodiv€rsity, adopring a three pan process
rnvolving the recording, valurng and reponrng of natural assct witdtife habitat, flora and fauna, and suggests
aggregating records of indrvidual organizahon to buitd nationat record of natural resources. Accor.ting to
r
Lamberton (2005), accounting for narural inventories is in its exploratory stage. Both the accumcy and potential
us€fulness ofthis informarion necds to be resred wirh further rheorctical and empiricat research (Lamberton,
1005)
ln this article, we begin wirh a curiosrry quesrjons rhar how to k€ep lhe health of eanh, especiafly our
environment sustainably- Those maner becomes a cruciaj rhings becaus€ we must be responsible to maintain
livelhood liom our tuture generarion. The conrpanies is a pad ofsociery. W})en companies do rheir operarion,
irey will involve the iife ofsociety which tied up in their business. So the compani€s have an accountable to
restor€ these environment ln susrainability accounting concept, the companies have an a€countabte not only to
€conomically but therr worker socially and conmunities for environmenral too. This paper can
'hareholder
levide the drscussion in two parrs The firsr part, we study how to inregrare busjness strat€gy with socrety. The
.econd part, we study that the body ol represenlation must control accountabiliry of companies susrainabty
:hrough discosure mechanism. This mechanism can be caued as health check up from the government to
.ompanies about their sustainability
:. Lit€rature Review
:I
Whut happen n it h the enrironmekt
( /o d Cd m iss ion an ENirontllent
and De.retopnent, I 987)
ahanging drivers, such as population groMh, economic acriviries and consumption pattems, have placed
rcreasiDg pressure on the envrronment. Serious and persistent barriers ro sustainable development remain_ In th€
:3st 20 y€ars, dlere has been limired integration of environmenr into development decision making
:nvironmental degradarion is therefore undermining development and ihreatens furure developmenr progress.
levelopment rs a process that enables people ro bener their well-b€ing. Long-term development can only be
:.hived through sustainable managemenr of vanous assets: financial, mar€rial, human, social and naturat.
\atural asse(s, includirg walet soils, planrs and anrmats, underpn peopte,s tivetrhoods
anvronmental degradahon also threarens all asp€cts ofhuman welt-being Environmenrat de$adatjon has been
:.monstrably linked to human health problems, including some tmes of cancers, vecror-bome diseases.
.nerging animal to human disease transfer nurrirional deficits and respiratory iltnesses. The envrronm€nr
::ovides essentral material assets and an economics base for human endeavour Atmost hatfthejobs world\ride
:.pend on fisheries, forest or agnculture Non-susrarnable use of naturat resourc€s, including land, water, forest
:rd fisheries, can threaten individual livelihood as well as local, national nand inremational economies. The
:i\ironment can play a significant role io contributing ro development and human welt-being, but can atso
-crease human vulnerabiliry. causing human migrarion and insecurity, such as in the case
of srroms, droughts or
.1\ironmental mismanagement. Environmental scarcity can faster cooperation, but ako contribute ro rension or
-.nflicts
::
The energence afCarparute Social Responsibilit), (CSR)
-ie
tension olaclivist, communities and govemment lo companies have emerged since the €arty 1990s Nike,
example, faced an extensive consumer boycott after rhe Ne), yrf,t rrz€r and other media outlets reported
,rusive labor praclices at some of rrs Indonesia suppliers in the early 1990s (porter & Kramer, 2006). According
- Porler & Kramer (2006). Shell Oil's decisioD to sink rhe Brerr Spaf, an obsotete oil rig, in ihe North Sea led 10
lreenpeace prolests in 1995 and to rntematjonal headlines Pharmaceurical companies discovered that rhey were
:\pected to respond to the AIDS pandemic in AFica even ihough it was far removed liom their p mary producr
:es and markets (Poner& Kramer 2006)
r
iJcording to Poner & kamer (2006) that proponent ofCSR have used 4 (four) arguments to make rheir case:
r Moral Obligation
During the Iast twenly-five years, there has been an increasing expectation that business exists to sewe the
needs ofboth shareholder and society (Brooks & Dunn, 2010). The cornpanies were established jn a coun[ry.
Thus, the compani€s should aware nor only to shareholder but slakehotder which rie up with thejr operarions.
Ofcourse, the companies have a moral obhgation to stakeholder- To suwival at this moment, the companjes
must switch the old model paradigm (shareholder only) to new model paradigm (stakeholder)
i65
EESE 2013 is organised by Intemarional Socie$ Ior Conrnerce, Industry
& Engin€enng.
Joumal
ofEneq, Tdhnologi6 ud
Polic,
t!!4!!!--i
The issues ofglobal warming have attended aU of parties in the world The global communities have H
to keep envioDment fiom destsuclion. Then the term of sustainability begins to emerge in acaddi
practical. Some of ideas about how to create a mind set for corpomte sustainability, for exanph lL
(Shareholder and Social Added Valu€ wilh EnviroDment restorarion) approach (cmysor. et ot.,2OO9)
License to operate
The notion of license to opemte derives from the fact that every company need tacit or €xplicit
from govemments, communities, and numerous other stakeholder to do busin€ss (porter & IGamer,
F2fl
Reputation
Reputation is used by mary companies to justiry CSR initiarives on the gounds that they
company's irDage, shengthen its brand, enliven morale, and even raise Le value of its sbock
2006).
will iE(FbrtqaEll
These foul argument is uilnemble. The first, moml obligalion only become a dhcussion in businBs
and never to be a solution in supporting the CSR implementatior. The second, sustaiDability rqa
together tsiple bottom line concept. How to balance bet\r,een the demands of iDvestors Grofit),
Glanet), and society (people) (Craysor e, a/., 200E). In accounting field, sustainability accounring
still become a debate about being a fad or a Eend (Bunitt & Schaltegger, 2010). The rhfd, liceBc
only a legal teml. The matter doesnt showcases an implication ofCSR The Fourth, reputation only
which shows that the companies hav€ a good image from the society in short temrs but not to longtetE
d
b
t
dt
iffSGA(I
The implication of CSR by companies must based on trEnparency, for example honesty in disclosiDg
financial scatement regarding their envtoftiental impact. Because the CSR field remains strongly
moral imperarive (Porter & Klamer, 2006). According to Porter & It"amer (2005), business and
only have a intedep€ndence rElationship but they must be integmted between the sEat€gy and tb
society. For example, the body shop sells shampoo, soap, creambath, etc. which were produced ftom
resources. The company works as teammates with the famer. The two linkages ftom Porter &
give a solution to integmte between a business strategy with societyr namely looking inside out
looking outside in linkag€. The looking inside out liDk ge describes how to companies map social on
in the value chain fom
tbKTE.lCa
la=..
.hrEa-t-
-
Figue L Looking inside out: Mapping the social impact ofthe value chain (Porter & Kram€r,
366
L,
I
I
I
EESE-2013 is organised by International Society for Corn nerce, Industsy & Engineering.
tr
,umaL oaEnerE\
Tcch.oloci.s and l'olic\
Thc looking outside in linkage dcscribes about how to companies undersrand olthe social dimensions of dreir
compelilivc conte{l(Podc. & Kramer, 2006) Poner & Kramer (2006) acknowledges ihat this linkage describe
how to company\ abilily to inrprove productivity and execute strategy in lhe location. lu collecting the
nlormation data to this linskage, the companies
indicatoB arom Clobal Reporting Initiatives
CRI) The ind;calors ofGRI can be screcn with.ankrng the nccd ofslakeholder accord to power. legalitv and
rgcncy (Brooks & Dunn. 2010) So the companres must considcr benefit-cost analysis in preparing the report
The twinrack approach can be a altemative way to collect the dala In hlrnrack approach. cornpanies gc1 the
.rurces ofinlonnation data to the both linkagcs
Figure
2
Looking outside in: Social jnfluences on the cornpctitiveness (l']oaer& Krarner,2006)
disclosrng the susrainabrlir-]r in fiDancral staternent. conrpanies can usc some indicalorc ol drsclosure in Globa
t.porting Initiatives (GRI) especially C4 The govcmment should rolc as the authoritv lo do heallh chcck up on
icsustainabitiryoleachconrpaDics The body olrepresentalion liom lhe go!ernmenr could do rlr.scrask so uc
.on1 get a shock about the incrcase olthe global warming Each companies rnusr be examined through re!lrh
,heck up about lheir sustanabilny annuall) l-his notron is basedon precau(ionaryptinciple (Larnbcrlon.l005)
I
I
Conclusions
\ccouuring has a critical rolcs in keeping our earth sustainablv \tr/e propose the iniegrated id'a ro rnake thc
rlormatioD system which forces rhe conrpany leads rheir opcralion of business ro sustainable fhe companies ro
lregrate their business srraregy with the necd of sociely so a lew of companics can lead others ro foLlow thcir
,ay ror e'ample, toyola rvith hybrid car and lhe body shop with natural product Thus perceiviDg social
-esponsibilily as building shared value rather lhan as damagc conirol or as a PR (Public relalion) camp!ign will
-.qurre dramalically diferenl thinking in business (Porter & Kmmer, 2006) Porter & Kramcr (2006) said ihat
\.are convrnved- however. that csR will become increasingly impodant to competitive succcss ln collecting
:heinfonnaljondata,companiescouldusetwinrackapproach.Iheycanuiilizekeysperlormanceindicators(KPI)
of
-rl GRI ro search rhe sources ol irfomation This approach givcs a new perspective about thc influence
economic
and
and
(lermed
eco-control)
managemeDt control systcms on environmental management
.nvironmentalperfonnance ofor-qanisalions (Henry & Journeault.20l0 in Burrih & Schaltegger.20l0)
36',7
EESE 20l3 is organised by Intemat;oDal Sociery lor Conmerce, lnduslry & EngiDecring
Jormal ot Enelgy Tecnnohg cs and Pol,cy
ISSN2224-1232 (Parer) ISSN2225 0573 (Online)
voll \o ll
201.1-$rial ls.ue lor Intemauonal( oriemn(onLneeJ. Fnrnormefl mdsuncrnabte I
(EESE 20t
According to Henry & Joumeault (2010) in Burriti & Schaltegger (2010) lhat there is four main ofuses da-:
l2
3
To monrtor compliance with environmental policies and regulat;on.
4.
To provide data for extema I decision making
To motivate continuous improvement
To provide data for inlemal decision making.
Then each govemment must control th€ system with doing health check up about susrarnability ofthe co-rHopefully, GRI would prepare more harder to create a cenerally Accepted Sustainability Accoundng pr1
(CASAP). Each companies in the world wjll be controUed by each government relate with the susra
through mandatory disclosue m€chanism about the environm€ntal irnpact
-:-
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fdilion Sourh-westem Cengage I eaming
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Brooks,
Auditug & Acco ntobility Journol,23('7), pp 829-846
Grayson, D , Jin, 2., Lemon, M., Rodnqu€z, M A., Slaushter S., & Tay, S (2008) A new mindset for c.
tesponsibility. A Wh e Poper. Sponsored by British Telecomunjcalion and Cisco.
Lamberton, G (2005). Sustainability accounting a briefhistory and conceptual fiamework.
29, pp.7-26.
Porter M.
E, &
Kramer,
M
,{.c,a,n,ri
-: -r
j
--
R. (2006). Strategy & society: The link between compendve advanrr: r
Hono B siness Reyrerr, Decembet pp. I-15
corporate social responsibilitf.
World Commission on Environment and Development (WCED) (1987). Orr connon fulure Oxford
368
EESE-2o13 is organised by Intemat;onal Sociery for Commerce, lndusry
& Engineering.
Lr -
of Energy
Technologies and Policy
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Vol3, No 11 (2013)
Special Issue for ICEESE-2o13
2013 International Conference on Energy, Environment and Sustainable Economy (EESE 2013) was held
n Bangkok, Thailand, Dec 1st- 4th, 2013. IISTE published the artrcles in this special issue based on the
.e.ommendations from the conference organizing committee,
Table of Contents
Articles
Renewable Enerey in Malavsia:
Expgdg4qgitqqPgflis
Aslam, M.M, ZulkiJli, D.A
The ImDortance ofEnerqy And The Use ofEnerev As A Power
Factor
Bdhad Aydin
Tenant participation in sus
-\HP and case studies
Brano Glumac, Susan Reurek(lmP, Qi Han, tVim Schaefer
Characteristics ofPolar Cells Fabri
printing Process
Hyun-Ji Song, Won-Ki Lee, Chel-Jong Choi
l-5
6-15
t6-26
27 -31
Solid Waste Manaeement Pmctices ofHouseholds in the
UniversitY of Eastem Philippines
Chenl l. Ultra, Allan A. Ultra
32-34
Eastem PhilipB,!!9!
Cherry
I. Ultrd
Maranda Esferhuizen-Londt. Ben Zeelie
A
quilo- de Asis
Variarion In I he Role And Cooins Mechanism of4Ps
Beneficiaries In Northem Samar
Veronica A. Piczon. Leah A. De Asis, Tito M. Cabili
Invento ofthe Aquatic Macrophv4es in Lake KharunsDat. India
K. Khelchandra Singh, B Manihqr Sharna, Khurqiiom Usha
Leah
35-38
39-45
46-51
52-6)
64-75
Economv Cnos,th and Oil Import Reouirement in Indonesia
Dwi Atty Mardiana, Zulkilli Husin, Muhammad Zilal Hqmzah,
RS. TrUana Kqrtoatr odjo
'76-83
Electrochemical Treatment of Hazardous Oreanic Pollutants A
Status Review
Himodti R. Ghaiak
Veeetation Analysis ofthe Pasonanca Natural Park. Zainboanea
84-89
CitY. Philippines
Jocelyn D Partosa, Jamaica L Delos Reyes
90-r 00
Jose Rizakly A. de Armas
l0l -r06
Environmental Policy and Toumaments: A Theoretical
Fomrulation with Over-compliance
Linus NyitNul
107-l 15
Ma. Esnella Natalie B. Pineda
I l6-136
Mohammad Asadullah
137-143
Muhummad Moniruzzumon, Ttutomu ()no, Suzana Yusup. Suion
Cfu,tudhury. Mohammad Azmi Bustam, Yorhimistu Liemurd
'
N. Vu r hulaks
hni A ndal, G.
Goh ulavon
i
144-1s2
153-164
Noritdko yusa, Jing llang, Iikka Virkkunen
Forecastins ofElectric Consumption in a Semiconductor Plant
usine Time Series Methods
165-169
Prayad 8., Somsak S.
Resression Models For Prediction Of Water Ouality [n Krishna
River
M- Chandra Sekhqr, K. Surender Reddy
170-t77
Ali Khan, Mohd Shahir Liew, Zulkipli Bin Ghazali
Greenine ofthe Solid Waste Manaeement in Batansas Citv
Pdz B Reyes, Mqbelle V. Furto
Rdza
178-l8t
182-186
187-194
Rolando P. Javellonor, Victorino T. Tayldn, Ireneo C. Awlto,
Teresito G. Aguinaldo, Emmanuel V. Sicat, Hele F. Gaiino
195-203
Kr ittaphong Chitphairot, Somboon Nuc hprayoon
204-2t0
Effect ofOperatinq Condition on Peformance of Anaerobic
Hybrid Reactor at Themophilic Temperature
Sorawil Wdnitqnukul, Warin Rukruen. Parinee Choiprasert
211-219
.iCarbon Tax
--:'i:lt'le
S
?
in Thailand usi
on El
Model
G
t huk ll-ac hi rarangsrikul, Chumnong Soropipalana, Nattapong
:,:tan,tpong. Jctrto|a ChonIan61)aI
"-.,
:
...J
\lu::omil Hussain
Shah, Khamaruzaman Wan Yusof,
Z;)tiunra )lustaffa, Ahmod Mustafa
229-213
Hashim
Adsomtion ofReactive Dve from
=.e oi Incrnerated Rice Husk for
Solution
-: -:..,rs
l;:nnt Khan, Malay Choudhuti, Mohamed Hasnain lsa, Atkil'ul
Zr;i Bin lbdul Hamid
! {:1Jl' sis of RF Sp
:-::..:inr on ITiO Films Characteristics
T Lhutkeeree, P Nuchuay, N.
( adou,|rcdd, N. Mungkung
220-228
Thungsuk, N. KasayoPanand, A.
234-239
240-
45
i ..:irn tnd Strategic Management
246-250
251-258
I i-Kuo Chang, Zh-Hong Hu, Zhen-llei Hong, Tsung-Yen Wu,
( hun-Chang Cheng
f.'chno-Economic Studv ofSeries Cunent Limitinq Reactor and Its
Impacr in the-LLKY ]lqluqlLt{ilLHarmonic Pollution
I T, SRIDHAR, HAITHAM SAFAR, NLLESH MODI, YOUSUF
1LI- }"1COUB AL-DASHTI
Charactcrizatiolt of Diesel-Hvdroeen Peroxide [uel Blend
\luhanlnad Saad Khan, Iqbul Ahmed, M I Abtlul Mutalib, M
259-263
264-2',73
27
4-279
.1 B Ltslatl11
\:lural Adsorbent: Removal ofAnionic surfactant ftom qreY
'.,::er and its comparison with chemical adsorbent
('huntla Vetma, Santosh K- Sar, J- Mathev
method and aDDlication to solid u'aste manaeement service
improvement
Shehu Usman Adam, Mad Nasir Shatnsudin, Shaulique F. Sidique,
Khalkl Ahdul Rahim. Alias kddn
Carbon Colloids
291-298
299-306
Shailendra Mohdn Mathur
Enhancement on Radon Adsoq)tion Propertv
280-290
ofGAC usirq Nano-size
C_hoi, Seon-hong Kim, Do-hyeon Kim, Min-jun Kim,
Gyeong-mih Kqng, Seung-yeon Cho
*ung-chan
307-31 l
Tareert Management System in Korea
YeonSang Lee, Meoung-Do Kim, Intaekyoon, Sohyun yoon
312-319
Git h i Donatus Mdt h en ge
320-333
Meythi , Riki Mafiusa
New-tyDe of Multi-purpose Standard Radon Chamber in South
Korea
Min-jun-Kim. Seon-hohg Kim. Do-hyeon Kim, Ho-jun Jeon.
Seung-Yeon Cho
\gd
Shujao Safdar Gardezi, Nasir Shafiq, M. Faris B
Khamidi
RHOBERT E. ALI/AREZ, TIRSO A RONSUILLO
The Sustainability Accounting Infomation System
Riki Martusa., Meythi
334-341
342-345
346-350
351-363
164-36a
.
clean ener
Dayliehtine Desisn in Tekan (Iran)
Seyed Hos s e in Mirm ous av
i
369-373
Assessine Financial Vulnerability of Cooperative
Muhamuad Anas Mohd Bul:ltorl Rohana Othmon, Nooraslinda
Abdul Aris. Normah Onar
374-38t
Norliz.a Omar, Roshayctni Arshad, l'/an Ainul Asyiqih ll/an
Mohd Razali
382-389
Ta-moi Jqnggu, Faizdh Datusl yussri Sav,ani, Mustaffa
Mohqmed Zaik
390-396
Sophia
XN
Biah, Victor ll/ong
lgshayani Arshad, Noorbijan Abu B(tkar, lyanAinul Asyiqin
Wan Mohd Rqzali. Normah Omar
39'7 -407
408-414
.1lt.d Rdn
i
415-432
)lohd Sobre Ismail
Fui.ah Darus. Haslintla Yusolf, Nor Khodijah Mohd Azhari
433-439
Hollinda Yusolf, Foizah D(lrus, Hasd Fauzi, yatli
440-445
Ftnlonns Ri
Or{aJisations In Malavsia
Discl
s In
Non Pro
ll'an Ainul Asyiqin Wan Mohd Razali, Roshayani
.lrslrud2Normah Omar
446-456
\-ooraslintla Abdul Aris, Rohana Othman, Rafdah Mohd
45',7
-470
.1:li
Re\ ie\\ ofGreen Buildins Demand Factors for Malavsia
Go,]rrin Ltche Aliagha, Maizon Hashim, Aleez Ololekan Sanni,
471-478
Noorbijan Abu Bakar, Roshayoni Arshad, Nik Amalena Najebah
479-488
Nik Azman- Normah Omar
on ofOne-dimensional
mium Ion
liom Wastewa
Sujan Choldhury, Madiha Yasit, Moham adAz i B Buslan,
Kuen-Song Lin
Devel
Iand T
The S
tal M
s Sustai
\eebel. Ponorogo Dist ct. East Java. Indonesia
Suharlini.
489-494
495-500
lou.ral olEnergy l.chnologres and Potrcy
ISSN 122.1 l2:12
Vol
(Panc0
ISSN 2225 057:l (Onti,r.)
l. No I l.20ll-Slcuralhsuc lnr tnlemarion,t
CoDterencc on Ln
E.vrcnnc.la JSuslaiDrbt.E
The SustainabilityAccounting Information System
RikiMartusa'' M€yrhil
I
2
Master ofAccounting, Maranarha Christian University, Indonesian,
Accounting Profcsional School Deparrment. Ma.anatha Chrislran Unjversiry, tndonesrar
*E,nail addrcss ofcorresponding author;
theofi lus2001 @yahoo com
Global wamring have bccrme a global disaster Reccntty, a tot olnations nreet irr Uniled Narions C!
Sustarnable Developnrcnt, Rio f20 The conference generates a lot of decrsions to dev€lop susrarnj-
world l-he
sustarnability emerges as a nonon ro give a solution on globat waming cases S,
accounling gives some solurion by accounnng perspecrives A few ofsustainabiliry accounrins r.r:-.
grveD the nelv perspective aboul suslairrabrlity We try ro propose a integraled infomralion svstem rhj.
companies accounrable toward economic, soci3t and en!rronmentrt case, The fint step, the cor:
integrale busnress siraregy lvrth society They can use the two linkages (looking inside oui and took
linkages) to do that So fie companics can do rhcir operahon suslainably tn cojlecrrng the dara. L!-:
use hrinrrck approach so that they can p.epare rheir sustainabty srraiegies \virh very $,e The se..propose Ihat the government or their body of represenrarion conlrok sustainabrlity Fom each c.- :
public companre\) rhrough disclosure mechaDism in annLlalty financial sratemenl Hopetully, rhis ar
ne\t conr.ibution 1() sustainability accounting researches.
Ke\arords: Sustainability, informarion system,
rnside out I'nkagc, outside in linkage, and twinrack
3::,
l.Introduction
Every ent;tics need informations as basic Ioundation to prepare rhe; goal or target A lot ofc.-r.
infomurions to compete each others in achieving rheir p.ofir rarger A few ofcompanies which ha\.
inlormation is a leader market The companies must accounrable thejr operation ioward rnvesrors a-:
as their primary priorilies Ye1 companres should account thcir opemtioB roo toward their
-e! -co,nmunities, labor etc which we generally callcd as stakeholder covemnrcnt, activjst, and rhe
bccome adept ar holding compaDies to account for rhe social consequences otrheir activities (pofle, -.1006) The reccDt marters ofenvironnrental deslruction change, slo\yty but sure, to become a globat r -
oflhe wortd Thc one ofcauscs trom gtob: envi.onmenlal impact Ihe most polenlial of envrronmenrrt impa(r $ere afleited by the indusr.Ilcnce, the companies become a primary suspecr of envi.onmental impacls by rhe inlerested pj .
compaDies have a Iiabiliries in resroring healrh oflheir environment lhis paper proposes a blend.:
how lo make an integrrted informarioD system lo account every activiries of lhci. operarion:
shareholder lhe beginning question in this paper is wh), must the companies accounts for e\cn ,.
operation which relanng witfi envkonnicnt? The answcr that rhe world especialty lhe biospherE
er, .
This nraucr u,as caused by unconr.ollable the operatron of companies The rhetoflcal question em-_.
industrial revolution is going to foNard or backward in human cj!ilization? The damage ofrhe..critical rhings to all ofpxties The environment ofcompanies is natural capital by the operations oii The global w..ming tend ro become rhe problem in aU
According to Gray (1994) in Lambcnon (2005) suggesls,l (tour) categories ot-naturat caprral:
Critical, lor example, ozonc layer rroprcal hxrdwood, biodiversiry
1
2 Non-rencu,ablelnon-substitutable. forexanrple- oi1. petroteum, and mineral product
3 Non-renelyable/subsrirurable, tbr exampte. lvasre disposal, energy usa-se
4 Renewable, for cxxmple, plantation rimber, fishe.ies
:
The rour of categories liom natu.al caprral shoss to us lhat nor to aI ofDaruEt resources uhich
companies can be renewable Thus. every companjes musr aware about rhrs mahers and every goverr-.
a rcsponsibility to conrrol the utilization olnatural resources in their operation
Natural capital inventon accounling could be predominantly non financial, tracking resource:
quantitrati\e- but non-monerari units (Gray, tg94 in Lambenon,2005), athough loncs (1996) r. . C005) suggesis e\D\orjng lhe u\ualron of natura\ asscts uslng financla\ rrnils Jones ('1996) i. ' =.,-r{rD
364
EESE-l0l:
is orgauised by Inremational Soci€ty for Commerce, Induslry
& Engine€ring
.,oumal olEnersy
I echnologrs and Polir!
(Papc4 lSSN2lli-05-il (Onlme)
20l l - \pcc'al h.ue tor tnh1 r.'Jr.rt, o tcF'( I on
ISSN 2224-3212
r)
!trlii
\ol J.'lJ l l
Enlnonmcm md sustainabre Ec".".y (EE.E ,0
applies the inventory approach ro the problenr of accounhng for biodiv€rsity, adopring a three pan process
rnvolving the recording, valurng and reponrng of natural assct witdtife habitat, flora and fauna, and suggests
aggregating records of indrvidual organizahon to buitd nationat record of natural resources. Accor.ting to
r
Lamberton (2005), accounting for narural inventories is in its exploratory stage. Both the accumcy and potential
us€fulness ofthis informarion necds to be resred wirh further rheorctical and empiricat research (Lamberton,
1005)
ln this article, we begin wirh a curiosrry quesrjons rhar how to k€ep lhe health of eanh, especiafly our
environment sustainably- Those maner becomes a cruciaj rhings becaus€ we must be responsible to maintain
livelhood liom our tuture generarion. The conrpanies is a pad ofsociery. W})en companies do rheir operarion,
irey will involve the iife ofsociety which tied up in their business. So the compani€s have an accountable to
restor€ these environment ln susrainability accounting concept, the companies have an a€countabte not only to
€conomically but therr worker socially and conmunities for environmenral too. This paper can
'hareholder
levide the drscussion in two parrs The firsr part, we study how to inregrare busjness strat€gy with socrety. The
.econd part, we study that the body ol represenlation must control accountabiliry of companies susrainabty
:hrough discosure mechanism. This mechanism can be caued as health check up from the government to
.ompanies about their sustainability
:. Lit€rature Review
:I
Whut happen n it h the enrironmekt
( /o d Cd m iss ion an ENirontllent
and De.retopnent, I 987)
ahanging drivers, such as population groMh, economic acriviries and consumption pattems, have placed
rcreasiDg pressure on the envrronment. Serious and persistent barriers ro sustainable development remain_ In th€
:3st 20 y€ars, dlere has been limired integration of environmenr into development decision making
:nvironmental degradarion is therefore undermining development and ihreatens furure developmenr progress.
levelopment rs a process that enables people ro bener their well-b€ing. Long-term development can only be
:.hived through sustainable managemenr of vanous assets: financial, mar€rial, human, social and naturat.
\atural asse(s, includirg walet soils, planrs and anrmats, underpn peopte,s tivetrhoods
anvronmental degradahon also threarens all asp€cts ofhuman welt-being Environmenrat de$adatjon has been
:.monstrably linked to human health problems, including some tmes of cancers, vecror-bome diseases.
.nerging animal to human disease transfer nurrirional deficits and respiratory iltnesses. The envrronm€nr
::ovides essentral material assets and an economics base for human endeavour Atmost hatfthejobs world\ride
:.pend on fisheries, forest or agnculture Non-susrarnable use of naturat resourc€s, including land, water, forest
:rd fisheries, can threaten individual livelihood as well as local, national nand inremational economies. The
:i\ironment can play a significant role io contributing ro development and human welt-being, but can atso
-crease human vulnerabiliry. causing human migrarion and insecurity, such as in the case
of srroms, droughts or
.1\ironmental mismanagement. Environmental scarcity can faster cooperation, but ako contribute ro rension or
-.nflicts
::
The energence afCarparute Social Responsibilit), (CSR)
-ie
tension olaclivist, communities and govemment lo companies have emerged since the €arty 1990s Nike,
example, faced an extensive consumer boycott after rhe Ne), yrf,t rrz€r and other media outlets reported
,rusive labor praclices at some of rrs Indonesia suppliers in the early 1990s (porter & Kramer, 2006). According
- Porler & Kramer (2006). Shell Oil's decisioD to sink rhe Brerr Spaf, an obsotete oil rig, in ihe North Sea led 10
lreenpeace prolests in 1995 and to rntematjonal headlines Pharmaceurical companies discovered that rhey were
:\pected to respond to the AIDS pandemic in AFica even ihough it was far removed liom their p mary producr
:es and markets (Poner& Kramer 2006)
r
iJcording to Poner & kamer (2006) that proponent ofCSR have used 4 (four) arguments to make rheir case:
r Moral Obligation
During the Iast twenly-five years, there has been an increasing expectation that business exists to sewe the
needs ofboth shareholder and society (Brooks & Dunn, 2010). The cornpanies were established jn a coun[ry.
Thus, the compani€s should aware nor only to shareholder but slakehotder which rie up with thejr operarions.
Ofcourse, the companies have a moral obhgation to stakeholder- To suwival at this moment, the companjes
must switch the old model paradigm (shareholder only) to new model paradigm (stakeholder)
i65
EESE 2013 is organised by Intemarional Socie$ Ior Conrnerce, Industry
& Engin€enng.
Joumal
ofEneq, Tdhnologi6 ud
Polic,
t!!4!!!--i
The issues ofglobal warming have attended aU of parties in the world The global communities have H
to keep envioDment fiom destsuclion. Then the term of sustainability begins to emerge in acaddi
practical. Some of ideas about how to create a mind set for corpomte sustainability, for exanph lL
(Shareholder and Social Added Valu€ wilh EnviroDment restorarion) approach (cmysor. et ot.,2OO9)
License to operate
The notion of license to opemte derives from the fact that every company need tacit or €xplicit
from govemments, communities, and numerous other stakeholder to do busin€ss (porter & IGamer,
F2fl
Reputation
Reputation is used by mary companies to justiry CSR initiarives on the gounds that they
company's irDage, shengthen its brand, enliven morale, and even raise Le value of its sbock
2006).
will iE(FbrtqaEll
These foul argument is uilnemble. The first, moml obligalion only become a dhcussion in businBs
and never to be a solution in supporting the CSR implementatior. The second, sustaiDability rqa
together tsiple bottom line concept. How to balance bet\r,een the demands of iDvestors Grofit),
Glanet), and society (people) (Craysor e, a/., 200E). In accounting field, sustainability accounring
still become a debate about being a fad or a Eend (Bunitt & Schaltegger, 2010). The rhfd, liceBc
only a legal teml. The matter doesnt showcases an implication ofCSR The Fourth, reputation only
which shows that the companies hav€ a good image from the society in short temrs but not to longtetE
d
b
t
dt
iffSGA(I
The implication of CSR by companies must based on trEnparency, for example honesty in disclosiDg
financial scatement regarding their envtoftiental impact. Because the CSR field remains strongly
moral imperarive (Porter & Klamer, 2006). According to Porter & It"amer (2005), business and
only have a intedep€ndence rElationship but they must be integmted between the sEat€gy and tb
society. For example, the body shop sells shampoo, soap, creambath, etc. which were produced ftom
resources. The company works as teammates with the famer. The two linkages ftom Porter &
give a solution to integmte between a business strategy with societyr namely looking inside out
looking outside in linkag€. The looking inside out liDk ge describes how to companies map social on
in the value chain fom
tbKTE.lCa
la=..
.hrEa-t-
-
Figue L Looking inside out: Mapping the social impact ofthe value chain (Porter & Kram€r,
366
L,
I
I
I
EESE-2013 is organised by International Society for Corn nerce, Industsy & Engineering.
tr
,umaL oaEnerE\
Tcch.oloci.s and l'olic\
Thc looking outside in linkage dcscribes about how to companies undersrand olthe social dimensions of dreir
compelilivc conte{l(Podc. & Kramer, 2006) Poner & Kramer (2006) acknowledges ihat this linkage describe
how to company\ abilily to inrprove productivity and execute strategy in lhe location. lu collecting the
nlormation data to this linskage, the companies
indicatoB arom Clobal Reporting Initiatives
CRI) The ind;calors ofGRI can be screcn with.ankrng the nccd ofslakeholder accord to power. legalitv and
rgcncy (Brooks & Dunn. 2010) So the companres must considcr benefit-cost analysis in preparing the report
The twinrack approach can be a altemative way to collect the dala In hlrnrack approach. cornpanies gc1 the
.rurces ofinlonnation data to the both linkagcs
Figure
2
Looking outside in: Social jnfluences on the cornpctitiveness (l']oaer& Krarner,2006)
disclosrng the susrainabrlir-]r in fiDancral staternent. conrpanies can usc some indicalorc ol drsclosure in Globa
t.porting Initiatives (GRI) especially C4 The govcmment should rolc as the authoritv lo do heallh chcck up on
icsustainabitiryoleachconrpaDics The body olrepresentalion liom lhe go!ernmenr could do rlr.scrask so uc
.on1 get a shock about the incrcase olthe global warming Each companies rnusr be examined through re!lrh
,heck up about lheir sustanabilny annuall) l-his notron is basedon precau(ionaryptinciple (Larnbcrlon.l005)
I
I
Conclusions
\ccouuring has a critical rolcs in keeping our earth sustainablv \tr/e propose the iniegrated id'a ro rnake thc
rlormatioD system which forces rhe conrpany leads rheir opcralion of business ro sustainable fhe companies ro
lregrate their business srraregy with the necd of sociely so a lew of companics can lead others ro foLlow thcir
,ay ror e'ample, toyola rvith hybrid car and lhe body shop with natural product Thus perceiviDg social
-esponsibilily as building shared value rather lhan as damagc conirol or as a PR (Public relalion) camp!ign will
-.qurre dramalically diferenl thinking in business (Porter & Kmmer, 2006) Porter & Kramcr (2006) said ihat
\.are convrnved- however. that csR will become increasingly impodant to competitive succcss ln collecting
:heinfonnaljondata,companiescouldusetwinrackapproach.Iheycanuiilizekeysperlormanceindicators(KPI)
of
-rl GRI ro search rhe sources ol irfomation This approach givcs a new perspective about thc influence
economic
and
and
(lermed
eco-control)
managemeDt control systcms on environmental management
.nvironmentalperfonnance ofor-qanisalions (Henry & Journeault.20l0 in Burrih & Schaltegger.20l0)
36',7
EESE 20l3 is organised by Intemat;oDal Sociery lor Conmerce, lnduslry & EngiDecring
Jormal ot Enelgy Tecnnohg cs and Pol,cy
ISSN2224-1232 (Parer) ISSN2225 0573 (Online)
voll \o ll
201.1-$rial ls.ue lor Intemauonal( oriemn(onLneeJ. Fnrnormefl mdsuncrnabte I
(EESE 20t
According to Henry & Joumeault (2010) in Burriti & Schaltegger (2010) lhat there is four main ofuses da-:
l2
3
To monrtor compliance with environmental policies and regulat;on.
4.
To provide data for extema I decision making
To motivate continuous improvement
To provide data for inlemal decision making.
Then each govemment must control th€ system with doing health check up about susrarnability ofthe co-rHopefully, GRI would prepare more harder to create a cenerally Accepted Sustainability Accoundng pr1
(CASAP). Each companies in the world wjll be controUed by each government relate with the susra
through mandatory disclosue m€chanism about the environm€ntal irnpact
-:-
References
L J, & Dunn, P Q.010) Basiness & Prolessionol Ethics fot Directors, Erec tiws & Accou"t:.
fdilion Sourh-westem Cengage I eaming
Burritt, R L, & Schaltegger S (2010). Sustainability accounting axd reporting. Fad or rrend?.-lcj -- ,
Brooks,
Auditug & Acco ntobility Journol,23('7), pp 829-846
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EESE-2o13 is organised by Intemat;onal Sociery for Commerce, lndusry
& Engineering.
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