Abstract
This study aimed to investigate the role of stakeholders in environmental accountability and management practices on the Ratu Indah Makassar Mall. This study used a phenomenological approach in which the researcher collected data using participant observation to find out the essential phenomena of participants in their life experiences. The study began from October 2018 to March 2019. The data collection method used interviews with HRD Staff, Operational Section Head and Greenship Manager about the role of stakeholders in environmental accountability and management, observation of stakeholders involvement in environmental accountability and management and documentation. The data analysis method used the analysis of Miles and Huberman, namely data collection, data reduction, data presentation, drawing conclusions and verification. The results of the study showed that the role and engagement of stakeholders in environmental accountability and management, both in the form of participation, cooperation, supervision and inspection can strengthen relations between companies and stakeholders, create customer satisfaction and comfort, improve environmental performance and contribute to the development and business sustainable.
Highlights
Di Indonesia, permasalahan lingkungan merupakan hal penting yang membutuhkan penanganan serius mengingat efek dari buruknya pengelolaan lingkungan semakin nyata dewasa ini
This study aimed to investigate the role of stakeholders in environmental accountability and management practices on the Ratu Indah Makassar Mall
Jurnal Akuntansi dan Manajemen, Vol 4, No 1, 4157
Summary
TBL adalah konstruksi lain yang menunjukkan perluasan agenda lingkungan dengan cara mengintegrasikan bidang ekonomi dan sosial (Elkington, 1997). TBL menyediakan kerangka kerja untuk mengukur kinerja bisnis dan keberhasilan perusahaan menggunakan bidang ekonomi, sosial dan lingkungan (Goel, 2010). Agenda TBL menempatkan fokus yang konsisten dan seimbang pada nilai ekonomi, sosial dan lingkungan yang disediakan oleh perusahaan (Alhaddi, 2015). Bidang sosial TBL mengacu pada praktik bisnis yang menguntungkan dan adil untuk tenaga kerja, sumber daya manusia dan masyarakat (Elkington, 1997). Bidang lingkungan TBL mengacu pada praktik bisnis yang tidak merusak lingkungan untuk generasi mendatang. Teori pemangku kepentingan adalah bagian dari sekelompok teori yang berdasarkan sistem masyarakat. Model pemangku kepentingan yang digunakan oleh Ullmann adalah kekuatan pemangku kepentingan, postur strategis dan kinerja ekonomi. Pentingnya pemangku kepentingan dipandang sebagai gabungan dari atribut kekuasaan pemangku kepentingan, urgensi dan legitimasi
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