|Judul||:||Sustainability Reporting in The Public Sector: The Challenge for Practicing in Indonesia|
In the concept of sustainable development, the development process is expected to meet the needs of the present without destroying the needs of future generations to exploit natural resources. Using of resources efficiently and effectively by a company becomes a major concern of stakeholders. Corporate sustainability is becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The practices of sustainability reporting in the private sector are ahead of the public sector especially in the government sector, both in terms of number of companies and countries that have been set sustainability reporting as well as from the quality of the information presented in it.
This paper is an exploratory study to review the development of the sustainability reporting in the private and public sector in many countries, in particular the application of sustainability reporting in the government sector in Indonesia and its challenges, including the role of accountants in the preparation of it.
Keywords: sustainable development; corporate sustainability; sustainability reporting; public sector; Indonesia; accountant’s role.
|Tahun||:||2016||Media Publikasi||:||Seminar Internasional|
|Kategori||:||Prosiding||No/Vol/Tahun||:||64 / 1 / 2016|
|PTN/S||:||Universitas Pakuan||Program Studi||:||AKUNTANSI|
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