Pemodelan Proses Penyusunan Laporan Keberlanjutan pada Usaha Kecil dan Menengah (UKM)

Putu Sukma Kurniawan
2017 AKUNTABEL  
Sustainability reporting becomes a new paradigm in corporate reporting. Sustainability reporting demonstrates that management of company have a commitment to engage in business activities, building on the concept of sustainability. This article discusses the implementation of the sustainability reporting on a small and medium enterprises, especially in Indonesia. The discussion is done on the opportunities and challenges of sustainability reporting in small and medium enterprises.
more » ... ises. Implementation of sustainability reporting in small and medium enterprises adapted to the GRI G4 standard.Keywords: sustainability reporting, sustainability report, small and medium enterprises, GRI G4 standard
doi:10.29264/jakt.v14i1.1153 fatcat:ubli25c46zdrfhvjbqmzbtrira