Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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The Barriers of Sustainability Reporting Practise in Village Forest Management Institutions

A Case Study on The Village Forest Management Institution of Bhuana Utama, Panji Village

Authors
Ni Wayan Yulianita Dewi1, *, Putu Eka Dianita Marvilianti Dewi1, Diota Prameswari Vijaya1, Gusti Ayu Ketut Rencana Sari Dewi1
1Department of Economics and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: yulianitadewi@undiksha.ac.id
Corresponding Author
Ni Wayan Yulianita Dewi
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.075How to use a DOI?
Keywords
village fores management; sustainability reporting
Abstract

The Village Forest Management Institution (LPHD) is a village community institution tasked with managing village forests based on the principles of sustainable forest management. The principles of sustainable forest management are in line with the principles of sustainable development. The purpose of this research is to reveal the obstacles faced by LPHD Buana Utama in applying the principles of sustainable development which are reflected in the implementation of sustainability programs and reporting. This study was designed using a qualitative approach. Data was collected using in-depth interviews, observation and documentation methods. Data analysis was performed using Miles and Huberman’s interactive data analysis model. The findings of the study reveal that the main barriers to the implementation of sustainability reporting by LPHD Bhuana Utama are caused by: first, the management of LPHD Bhuana Utama does not yet have the knowledge and understanding of sustainability reporting. Second, LPHD Bhuana Utama does not yet have a special team in charge of carrying out sustainability reporting. And thirdly, the management of LPHD Bhuana Utama has not communicated with various stakeholder groups regarding the determination of social and environmental programs to be implemented.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.075How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Wayan Yulianita Dewi
AU  - Putu Eka Dianita Marvilianti Dewi
AU  - Diota Prameswari Vijaya
AU  - Gusti Ayu Ketut Rencana Sari Dewi
PY  - 2021
DA  - 2021/11/25
TI  - The Barriers of Sustainability Reporting Practise in Village Forest Management Institutions
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 526
EP  - 532
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.075
DO  - 10.2991/aebmr.k.211124.075
ID  - Dewi2021
ER  -