Green Concept for Company: A Lie Theory
by
Sintia Farach Dhiba
- February 12, 2016
It’s a
trend for world to care and safe environment from every activity which breaks our
earth. People have considered the importance of taking priority to keep
environment still in their nature recently.
The effort has been allocated by people in
United Nation Conference in Stockholm on 1972 which discussing about the
emerging of human consciousness toward the severe condition of earth. The
conference told about how urgent to control people desire and move to another
paradigm to take environment as a priority in doing activity. The highlight
point that’s confronted is about economic activity which sacrifices the value
of saving environment under the reason of raising high profit for people
happiness. It’s real that there’s trade-off between economic growth and keeping
environment in their nature.
The agenda
of discussing economic activity which is not inappropriate with environment ongoing
were held after the issuance Stockholm Declaration. United Nations made
continuation summits many times on Manlevedeo, Rio de Janeiro, and the others to
talk about the solution of the problem that every people has had consciousness
to care with environment. There are a lot of program that UN had made: constructing
Environmental Law for Positive National Law, making new conservation strategy (“Caring
of The Earth”), constructing biodiversity convention, and creating Kyoto Protocol for developed country.
Those resolutions have an expectation to bring betterment for our earth.
Another
solution births the idea of Corporate Social Responsibility (CSR) which expects
company as a profit oriented organization to care with their around. We cannot
deny that industrial company affects the problem for our environment by their
industrial activity. It’s supported by a lot of country to do ratification International
Environmental Law, it was also done by Indonesia by issuing regulation about Perseroan Terbatas chapter 74 verse1 and 2
to oblige company in Indonesia doing CSR. Finally it also emerges the
requirement for company to report their activity in doing CSR annually. Of
course CSR which has done by company must be reported its accountability. The
name of report is Sustainability Reporting, the name of report is similar to Sustainability
Accounting, Environmental Accounting Disclosure, and Social and Environmental
Reporting. All of them recently are well-known as Green accounting because most
of them has contributed toward the sustainability of environment.
Green
accounting underlie under Triple Bottom Line Concept that consists of 3
fundamentals, called 3P: Profit, People, Planet. Wow it’s so glorious right, isn’t it? Yes it
seems, but is not.
Let be
more critical, don’t you think that any gaffe exists here? Yes, it is.
