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 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.

As a trend of greeny people in the world (read: people care with environment), company also catches the potential to present the company with environmental based.  Regardless it’s an obligation of company to do it, company still beneficial it for its interest. The tendency makes company did it as not their sincerity, they do it for getting profit more from investor which loves the idea of greeny accounting. Company also ensure that its operational activity still in line morally with environment value so the existence of company will still legitimate to continue.

It’s clear that a company wants to be in their existence by implementing the way of caring environment. Their product will be sold out by doing the green activity and get label as green company. They just sell the picture of happy kiddos which loves plant a tree and villagers with big smile in the cover of company’s Sustainability Reporting. It’s not a startled thing to know that company just report good thing when doing CSR while they still cut the trees illegally to take the profit by buying a cheap timber, of course this case are not put in Sustainability Reporting but its financial accounting reports more profit indeed. Smart! Its performance is great around the year!

(surely it happens, I read the case in an article on international conference)

Moreover, CSR which has done by activity is not really spent by the percentage of retained earnings company had.  Company does the social activity by burdening it to another stakeholder, company charges to customer by increasing price of product and decreasing salary of labor under the reason for those social activities. I don’t know again why CSR that wants to make company pay their mistake after exploiting the earth instead has changed to be the individual responsibility outside the object of obligation.

I mad to see it but I cannot deny because green accounting is underlain by the wrong fundamental. The 3P accounting which entitles profit as priority but people & planet afterward is a symbol of strange thing that exists in the existence of company. I don’t know why people still combine profit in the basis of green accounting while they have different goal as trade off which confronted in environment forum many years ago between economic growth (Profit) and sustainability of earth (People and Planet).

Everyone knows it’s problematic to unite economic growth and environmental consciousness, but why now the paradigm alters the way to reach profit, on the first point instead. Do they even remember about the consciousness of people in the world to keep the sustainability earth?

I just tell universally in the tendency of people, I’ll remind you, do your religion don’t want to make you as humankind to save the earth. Islam, my religion, teaches me and gives responsibility to me in keeping this earth. All human are vicegerent of the earth but why they don’t want to do activity based on their responsibility which made by their God?

I am very angry to see some article and journal which wants to utilize green accounting for taking more profit by them. I cannot leave comments just now but it’s surely shows us the idea of greediness people in this earth.

I don’t know actually what people want, they make green accounting for keeping this earth or only want to get profit? But I’m sure it’s clearly need to deconstruct the theory of Triple Bottom Line as Prof. Iwan Triyuwono has done in constructing new theory based on people consciousness as a vicegerent of the earth, or like Kak Jordan Hotman Ekklesia Sitorus which construct CSR based on Pancasila values.

I cannot deny profit is the main thing that company as a profit oriented company to search profit, but I don’t agree to contaminate the spirit of keeping environment by making green accounting to be divert  for prioritizing profit. Allah has made fate for us to as best in His Sunnatullah, we just do our best and care to our responsibility as humankind in doing our responsibility: keep good relation with Allah, another human, and environment.

Just Stare Out The Reality

S.