The Sustainability Accounting Information System

Abstract

Global warming have became a global disaster. Recently, a lot of nations meet in United Nations Conference on Sustainable Development, Rio+20. The conference generates a lot of decisions to develop sustainability of the world. The sustainability emerges as a notion to give a solution on global warming cases. Sustainability accounting gives some solution by accounting perspectives. A few of sustainability accounting researches have given the new perspective about sustainability. We try to propose a integrated information system that how to the companies accountable toward economic, social and environmental cases. The first step, the companies must integrate business strategy with society. They can use the two linkages (looking inside out and looking ouside in linkages) to do that. So the companies can do their operation sustainably. In collecting the data, companies can use twinrack approach so that they can prepare their sustainably strategies with very well. The second step, we propose that the government or their body of representation controls sustainability from each companies (go public companies) through disclosure mechanism in annually financial statement. Hopefully, this article can give new contribution to sustainability accounting researches.

Keywords: Sustainability, information system, inside out linkage, outside in linkage, and twinrack approach.