Indonesia Conference Directory

(Stanojevic, Vranes, & Gokalp, 2010) explain about green accounting concept. They explained that the environmental damaged phenomenon is caused by the uncontrolled natural resources exploitation regarding to the industry activities which are worse by the time. The industry created negative impact such as air pollution, water pollution, poisonous waste and natural damage. It is Industrial-s responsibility to take these issues to be informed to their report. Nowadays, industry are supposed to not only focusing on business but also the environmental effect of its business. This concept is called sustainable development. Sustainable development is development that full fill current necessities without neglecting the supply of future generations in full filling their necessities (The Brundtland Report, 1987). KPMG in 2017 hold survey about hows industries in worldwide concern about sustainability of reporting with N100 and G250 approach. The result shows that industry are concern about their responsibility in reporting their environment issues through sustainability report, under N100 it is increase from 33% in 2005 to 45% in 2017 and under G250 it is increase from 30% in 2005 to 67% in 2017. Meanwhile how about in Indonesia, Industries in this country had aware regarding to these issues, therefore purpose of these research is analyzing the analytic of government role (peraturan menteri lingkungan hidup nomor 3 tahun 2014 tentang program penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup) in supporting sustainable environmental development and economical growth. The result shows that the PROPER stimulate the industry to perform sustainability. The positive word are shown after the law and regulation about PROPER is applied meanwhile before its applied the topic shows the negative word. However PROPER stimulate industries to control the management of waste and pollution. PROPER isnt guarantee that industries with “EMAS” is not producing pollution or waste.