Designing an Environmental Sustainability Report Model Based on Green Accounting to Support Higher Education Sustainability Performance

DOI

10.2991/978-94-6239-809-2_16How to use a DOI?

Keywords

Environmental Sustainability Reporting; Green Accounting; Higher Education Institutions; Sustainability Performance; UI Green Metric

Abstract

Higher education institutions play a strategic role in supporting sustainable development through responsible environmental management. Various initiatives, including energy, water, and waste management, have been implemented by many universities. However, these initiatives are often not supported by a structured environmental sustainability reporting system integrated with accounting practices. As a result, information related to environmental costs and resource utilization is not comprehensively documented, limiting universities’ ability to demonstrate sustainability performance transparently in assessments like the UI GreenMetric World University Rankings. This study aims to identify the challenges in preparing environmental sustainability reports in higher education and develop a green accounting-based reporting model to integrate environmental management information with accounting approaches. Using a qualitative approach, data were collected through interviews with relevant units, literature studies, and documentation of green campus implementation. This study concludes that while report preparation at Politeknik Negeri Bali (PNB) encounters regulatory hurdles, formatting inconsistencies, human resource workload constraints, and manual data infrastructure, the adoption of a model based on the seven UI GreenMetric criteria and green accounting concepts serves as an effective strategic solution. Evaluated through Stakeholder Theory, this proposed model successfully minimizes information asymmetry and strengthens institutional legitimacy by providing transparent presentations of performance scores, national and international rankings, and explicit segregation of environmental costs from general maintenance expenses, thereby supporting decision-making processes and improving institutional sustainability performance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Anak Agung Ayu Intan Wulandari
AU  - Ni Wayan Diah Puspita Sari
AU  - Ni Komang Urip Krisna Dewi
PY  - 2026
DA  - 2026/10/24
TI  - Designing an Environmental Sustainability Report Model Based on Green Accounting to Support Higher Education Sustainability Performance
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 156
EP  - 165
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_16
DO  - 10.2991/978-94-6239-809-2_16
ID  - Wulandari2026
ER  -