The Sustainability Accounting Information System.

Technologies

and

Policy

Journal,

of

Energy

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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

olar

Cells Fabri

Characteristics

ofP-printing

Process

Hyun-Ji

Song, Won-Ki Lee, Chel-Jong

Choi

Solid

Waste

Manaeement Pmctices

ofHouseholds

in the

UniversitY

of

Eastem

Philippines

Chenl

l.

Ultra, Allan

A.

Ultra

Eastem

PhilipB,!!9!

Cherry

I.

Ultrd

Maranda

Esferhuizen-Londt. Ben Zeelie

Leah

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

Economv Cnos,th and

Oil

Import

Reouirement in Indonesia

Dwi Atty Mardiana,

Zulkilli

Husin,

Muhammad

Zilal

Hqmzah,

RS.

TrUana

Kqrtoatr

odjo

Electrochemical Treatment

of

Hazardous Oreanic

Pollutants A

Status

Review

Himodti

R.

Ghaiak

Veeetation

Analysis

ofthe

Pasonanca

Natural

Park.

Zainboanea

l-5

6-15

t6-26

27

-31

32-34

35-38

39-45

46-51

52-6)

64-75

'76-83

CitY.

Philippines

Jocelyn

D

Partosa, Jamaica

L

Delos

Reyes

Jose Rizakly

A.

de

Armas

Environmental Policy

and

Toumaments:

A

Theoretical

Fomrulation

with

Over-compliance

Linus NyitNul

Ma. Esnella Natalie

B.

Pineda

Mohammad

Asadullah

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

Noritdko

yusa,

Jing llang, Iikka

Virkkunen

Forecastins

ofElectric

Consumption

in a

Semiconductor Plant

usine

Time

Series

Methods

Prayad 8.,

Somsak

S.

Resression Models

For Prediction

Of

Water

Ouality [n Krishna

River

M- Chandra Sekhqr, K. Surender Reddy

Rdza

Ali

Khan,

Mohd Shahir Liew,

Zulkipli Bin

Ghazali

Greenine

ofthe

Solid

Waste Manaeement

in

Batansas

Citv

Pdz

B

Reyes,

Mqbelle

V.

Furto

Rolando P.

Javellonor,

Victorino

T. Tayldn,

Ireneo

C.

Awlto,

Teresito G.

Aguinaldo,

Emmanuel

V.

Sicat,

Hele

F.

Gaiino

Kr

ittaphong Chitphairot,

Somboon

Nuc

hprayoon

Effect

ofOperatinq

Condition

on

Peformance of Anaerobic

Hybrid

Reactor

at

Themophilic

Temperature

Sorawil

Wdnitqnukul,

Warin

Rukruen.

Parinee

Choiprasert

90-r 00

l0l -r06

107-l

15

I

l6-136

137-143

144-1s2

153-164

165-169

170-t77

178-l8t

182-186

187-194

195-203

204-2t0

.iCarbon

Tax

on

El

in Thailand usi

--:'i:lt'le

G

S

"-., :

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

Hashim

=.e oi

Incrnerated Rice Husk

for Adsomtion

ofReactive

Dve

from

-:

-:..,rs

Solution

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.

Thungsuk, N. KasayoPanand, A.

(

adou,|rcdd,

N.

Mungkung

i

..:irn tnd

Strategic Management

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

.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

Shailendra Mohdn

Mathur

Enhancement on Radon

Adsoq)tion

Propertv

ofGAC

usirq

Nano-size

Carbon

Colloids

Model

220-228

229-213

234-239

240-

45

246-250

251-258

259-263

264-2',73

27

4-279

280-290

291-298

Tareert Management System

in Korea

*ung-chan

C_hoi,

Seon-hong

Kim,

Do-hyeon

Kim,

Min-jun

Kim,

Gyeong-mih Kqng, Seung-yeon Cho

YeonSang Lee,

Meoung-Do Kim,

Intaekyoon,

Sohyun

yoon

312-319

307-31 l

320-333

334-341

351-363

164-36a

369-373

374-38t

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

.

clean ener

Dayliehtine

Desisn in

Tekan

(Iran)

Seyed Hos

s e

in

Mirm

ous av

i

Assessine

Financial

Vulnerability of

Cooperative

Muhamuad

Anas

Mohd

Bul:ltorl

Rohana Othmon,

Nooraslinda

Abdul Aris. Normah

Onar

Norliz.a Omar, Roshayctni

Arshad,

l'/an

Ainul Asyiqih ll/an

Mohd

Razali

Ta-moi

Jqnggu,

Faizdh

Datusl

yussri

Sav,ani,

Mustaffa

Mohqmed

Zaik

Sophia

XN

Biah,

Victor ll/ong

lgshayani

Arshad,

Noorbijan

Abu

B(tkar,

lyanAinul Asyiqin

Wan

Mohd

Rqzali.

Normah Omar

342-345

346-350

382-389

390-396

39'7

-407

Git

h

i Donatus Mdt

h en

ge

.1lt.d

Rdn

i

)lohd

Sobre

Ismail

Fui.ah

Darus.

Haslintla

Yusolf,

Nor Khodijah

Mohd

Azhari

Hollinda

Yusolf,

Foizah

D(lrus,

Hasd

Fauzi,

yatli

415-432

433-439

440-445

446-456

45',7

-470

471-478

479-488

489-494

495-500

Ftnlonns

Ri

Suharlini.

Sujan

Choldhury, Madiha

Yasit,

Kuen-Song

Lin

s

In

Non

Pro

Moham

adAz

i B

Buslan,

Devel

Discl

Or{aJisations

In

Malavsia

ll'an Ainul

Asyiqin

Wan Mohd Razali, Roshayani

.lrslrud2Normah Omar

\-ooraslintla Abdul Aris,

Rohana Othman,

Rafdah Mohd

.1:li

Re\

ie\\

ofGreen

Buildins

Demand Factors

for Malavsia

Go,]rrin

Ltche

Aliagha,

Maizon Hashim, Aleez

Ololekan

Sanni,

Noorbijan Abu

Bakar,

Roshayoni

Arshad,

Nik Amalena

Najebah

Nik Azman-

Normah Omar

on

ofOne-dimensional

mium Ion

liom

Wastewa

The

S

Iand

T

s

Sustai

tal

M

lou.ral olEnergy l.chnologres and Potrcy ISSN 122.1 l2:12 (Panc0 ISSN 2225 057:l (Onti,r.)

Vol 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

Master ofAccounting, Maranarha Christian University, Indonesian,

2

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

-The global

w..ming

tend ro become rhe problem in aU

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

-According to Gray (1994) in Lambcnon (2005) suggesls,l (tour) categories ot-naturat caprral:

1

Critical, lor example, ozonc layer rroprcal hxrdwood, biodiversiry

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

.,oumal olEnersy I echnologrs and Polir!

ISSN 2224-3212 (Papc4 lSSN2lli-05-il (Onlme)

\ol J.'lJ

l

l

20l l

-

\pcc'al h.ue tor tnh1 r.'Jr.rt, o tcF'( I on Enlnonmcm md sustainabre

Ec".".y

(EE.E ,0 r

r)

!trlii

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 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 'hareholder €conomically

but therr

worker socially and conmunities

for

environmenral

too.

This paper can

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,

r

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)

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

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

F-from govemments, communities, and numerous other stakeholder to do busin€ss (porter

&

IGamer,

2fl

Reputation

Reputation is used by

mary

companies to

justiry

CSR initiarives on the gounds that they

will

iE-company's irDage, shengthen its brand, enliven morale, and even

raise

Le value of its sbock

(FbrtqaEll

2006).

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

d

still

become a debate about being a fad or a Eend

(Bunitt

&

Schaltegger, 2010). The

rhfd, liceBc

b

only a legal teml. The matter doesnt showcases an implication

ofCSR

The Fourth, reputation only

t

which shows that the companies hav€ a good image from the society in short temrs but not to longtetE

The implication of CSR by companies must based on trEnparency, for example honesty

in

disclosiDg

dt

financial scatement regarding their

envtoftiental

impact. Because the CSR field remains strongly

iff-moral imperarive (Porter

&

Klamer, 2006). According to Porter

&

It"amer (2005), business and

SGA(I

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

tb-resources. The company works as teammates

with

the

famer.

The two linkages ftom Porter

&

KTE.lCa

give a solution

to

integmte between a business strategy

with

societyr namely

looking

inside out

la=..

looking outside

in

linkag€. The looking inside out liDk ge describes how to companies map social on

-in the value chain

fom

.hrEa-t-Figue

L Looking inside out: Mapping the social impact

ofthe

value chain (Porter

&

Kram€r,

tr

366

EESE-2013 is organised by International Society for Corn nerce, Industsy

&

Engineering.

L,

I I I

,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 [image:10.545.70.469.176.477.2]

.rurces

ofinlonnation

data to the both linkagcs

Figure

2

Looking outside in: Social jnfluences on the cornpctitiveness

(l']oaer&

Krarner,2006)

I

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

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)

-rl

GRI ro

search rhe sources

ol

irfomation

This approach givcs a new perspective about

thc

influence

of

managemeDt

control

systcms

on

environmental management

(lermed eco-control) and economic

and

.nvironmentalperfonnance ofor-qanisalions (Henry

&

Journeault.20l0 in Burrih

&

Schaltegger.20l0)

36',7

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-:

l-

To monrtor compliance with environmental policies and regulat;on.

2

To motivate continuous improvement

3

To provide data for inlemal decision making.

4.

To provide data for extema I decision making

Then each govemment must control th€ system with doing health check up about susrarnability ofthe

co-r-Hopefully, 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

Brooks,

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

--

,

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.

-:

-r

tesponsibility.

A

Wh e Poper. Sponsored by British Telecomunjcalion and Cisco.

Lamberton,

G

(2005). Sustainability

accounting

a briefhistory and conceptual fiamework.

,{.c,a,n,ri

j

--29, pp.7-26.

Porter

M.

E,

&

Kramer, M

R.

(2006). Strategy

& society:

The

link

between compendve

advanrr:

r

corporate social responsibilitf.

Hono

B

siness Reyrerr, Decembet pp. I-15

World Commission on Environment and Development

(WCED)

(1987).

Orr

connon

fulure

Oxford

Lr

-368