An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia

Putu Sukma Kurniawan
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Putu Sukma Kurniawan: Universitas Pendidikan Ganesha

No 6p8uv, INA-Rxiv from Center for Open Science

Abstract: Sustainability reporting becomes a new paradigm in corporate reporting. This article discusses the implementation of sustainability reporting model on village-owned enterprise (VOE) and small and medium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptive study and literature research. This research was conducted at the village-owned enterprise and some small and medium enterprise in Tajun village, Buleleng, Bali. The process of this research divided into initial research, data collection, create the sustainability reporting model, and the implementation of the sustainability reporting model. The methods of collected data are semi-structured interview, observation, and document analysis. Sustainability reporting model in village-owned enterprise and small and medium enterprises based on GRI G4 standard. There are five stages on sustainability reporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage, monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increases transparency towards stakeholders and improves the optimization of business process. This result indicated that VOE and SMEs can more contribute than other related business in sustainability context. Keywords: sustainability reporting, sustainability reporting model, village-owned enterprise, small and medium enterprises

Date: 2018-04-03
New Economics Papers: this item is included in nep-ent and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:6p8uv

DOI: 10.31219/osf.io/6p8uv

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