Sustainability Accounting Model
Nurafni Eltivia a, Kurnia Ekasari b, Elvira Handayani Soedarso c , Atik Andhayani d, Ivana Larasati Putri Navalina e
a State Polytechnic of Malang, Malang Indonesia
nurafni.eltivia[at]polinema.ac.id
b State Polytechnic of Malang, Malang Indonesia
kurnia.es[at]gmail.com
c State Polytechnic of Malang, Malang Indonesia
elvirasoedarso[at]gmail.com
d State Polytechnic of Malang, Malang Indonesia
atikassa75[at]gmail.com
e State Polytechnic of Malang, Malang Indonesia
Abstract
The purpose of this study is to criticize the sustainability model developed by Hawkes. The model includes cultural elements as one of the pillars. This research is a qualitative research, using a combination of questionnaires in the form of closed and open questions. The respondents of this study are 10 people who have sustainability reporting certification. The results of this study indicate that the model designed by Hawkes is appropriate to include cultural pillars, but there are changes in the model proposed by Hawkes. Culture needs to be integrated and uncocealed displayed in the sustainability accounting model.
Keywords: Sustainability Accounting, Model, Hawkes
Topic: Suistainable Business Development