Abstract:
This article presents how organizations have the readiness to achieve implementation with the role of sustainability accounting design. Goal-based to support the value of information through communication with the sustainability of ecological information, social information, and information for economic (Financial) perspectives. This article is based on survey research, which uses factors, namely organizational development (strategic, social, administrative, and technical) using the sustainability accounting design feature as a system of the Global Reporting Initiative (GRI). Based on coherence and correspondence where sustainability accounting is part of an integrated reporting system feature, the study involved 86 (eighty-six) respondents (Lecturers and Students of Master of Accounting). The role of sustainability accounting in a lot of literature, and based on perceptions of research respondents, is justified by the results: empirical facts of measurement results by testing using non-parametric statistics namely Chi-Sqare and Contingency tables, indicates a difference (X2 Observation of 31.56 > X2 Table of 26.296, with df = 16 at the level of X2 : 0.05). There is a relationship between organizational development and the role of sustainability accounting as part of an integrated reporting system, with C Contingency 0.223, as a Small correlation: low relationship. While based on the Cramer Coefficient of Association is 0.114 as "Slight correlation: almost negligible relationship. Here empirical facts show that sustainable accounting has clarity on roles (goals and processes) for ecological, socio, and economic accountability for the principles of environmental sustainability. This finding shows that wetlands as an integral part of ecology need to be reported in sustainable accounting, namely with the relevance of the content and form of information, and explained by aspects of social relations and economic perspectives.
