Sustainability Value in the Implementation of Green Accounting in the Hospitality Industry
DOI:
https://doi.org/10.47747/snfmi.v3i1.3137Abstract
This article aims to analyze the factors that influence corporate voluntary disclosure of information related to corporate social responsibility regarding environmental awareness, environmental responsibility, environmental engagement, environmental accounting reporting, and environmental audits among local hospitality hotels in Anyer. Factors that influence social responsibility disclosure in this study are reviewed from the legitimacy theory. This research is qualitative research; the research method used in this study is a descriptive qualitative method with interview methods and literature studies. The results of the study based on the review of legitimacy theory indicate that several factors that influence corporate social responsibility disclosure are company size, industry type, media pressure and corporate environmental performance. These factors exist in both developed and developing countries, however, there are differences in environmental responsibility, involvement in environmental protection, environmental accounting reporting, and environmental audits among local hospitality hotels. Sustainability provides an understanding of the differences in the application of green accounting related to corporate social responsibility, environmental awareness, environmental responsibility, environmental engagement, environmental accounting reporting, and environmental audits among local hospitality hotels in Anyer Beach.
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