Improving Sustainability Report Disclosure Based on Susteineri System: Accountants as Esg Analysts and Strategic Leaders
Year: 2026
Type: other
Abstract: The industrial world continues to face an emphasis on social and environmental responsibility, where the role of accountants as ESG Analysts and Strategic Leaders is crucial for enhancing the transparency of technology-based sustainability reports. This research uses qualitative methods, with data collected through interviews and open-ended questionnaires, to support data exploration and help achieve sustainability through the integration of IoT and AI technology, maximizing the role of accountants, especially in monitoring carbon emissions, water usage, waste management, and employee happiness. The research results show that IoT technology enables the collection of accurate real-time data, supports early detection and mitigation of environmental risks, and provides in-depth analysis for strategic recommendations. Adopting this technology helps companies achieve the Sustainable Development Goals (SDGs) 2030, particularly by reducing carbon footprints and improving energy efficiency. Concrete examples include the use of LED lighting and efficient temperature control in the office, which reduce the carbon footprint and achieve cost efficiency. Accountants identify areas of water usage that can be optimized and recommend the installation of water-saving equipment or water recycling systems to reduce operational costs. The integration of the Susteineri System enhances employee satisfaction and productivity by creating a healthier and more productive work environment, thereby increasing employee loyalty. This research shows that the role of accountants has evolved in strategic analysts who contribute to the sustainability and profitability of the company. Therefore, the adoption of advanced technology in business operations is crucial to support sustainability and cost efficiency, as well as to underscore the vital role of accountants in leading sustainability initiatives.
Institution: Binus University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7204643453