Abstract
The study is an imaginary research dialogue. The dialogue is between two scholars: Senior and Junior Researchers. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on Sustainability Report Disclosures. The objective of the study is to explicate Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line. Postmodernism is used to open our minds of research report writings and arguments by using dialogue to introduce Pentaple Bottom Line in Sustainability Report Disclosures.The result of the study is that Pentaple Bottom Line is a mode of comprehensive disclosures on the preparation of sustainability report by any organization either business or public, and either big or small. The Pentaple Bottom Line is 5 Ps: Planet, People, Profit, Phenotechnology and Prophet. Planet means to preserve natural environment as a balance of operational activities of an organizational contribution. People give its meaning that the balance with the welfare of people (internal and external organizations) or the community becomes important to contribute to the corporation. Proportion in providing justice in people's welfare is an effort to be balanced. Profit is an effort that is now dominant in achieving organizational performance must be balanced. Profit or welfare in economic aspects is important, but must be balanced with the other Ps. Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part in maintaining the survival of the corporation. Prophet is a spiritual, mental, or spiritual balance in the process of preserving life of an organization.
Highlights
The study is an imaginary research dialogue
Referring to the main theme of the Seminar, the purpose of the study is to explicate the dialogue on Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line
I use a framework of an imaginary research dialogue using the perspective of Postmodernism
Summary
The study is an imaginary research dialogue. The dialogue is between two scholars: Senior and Junior Researchers. There was no any concept relating the word of sustainability concerning environment, society and economic impacts up to 1960s. It could be traced when Howard Bowen (1956) wrote the English book of Social Responsibility of Businessmen. Referring to the main theme of the Seminar, the purpose of the study is to explicate the dialogue on Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line. Senior Researcher is a lady who has well knowledge on sustainability report, whereas Junior is a gentleman who has a competency on financial and non-financial reporting Both are focusing on the discussions of sustainability report disclosures innovation. The most often quoted definition comes from the UN World Commission on Environment and Development: “sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs.”
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