Green Accounting Concept Based on University Social Responsibility

Green accounting is an accounting concept that seeks to report environmental contributions to business processes. The success of green accounting does not only focus on classifying environmental costs, but also on the ability to reduce the impact of company or organisation activities on the environment. Higher education as an educational institution implements green accounting as a form of responsibility towards the environment and society. Higher education social responsibility called University Social Responsibility (USR) is not only carried out through research but also contributions to the environment and society. USR is an ethical policy that involves the entire academic community who are responsible for the impact of higher education activities on society and the environment. The importance of USR in tertiary institutions is related to the formation of human resources who have superior competence in science, technology, and awareness of the environment. This article is a conceptual thought that presents a perspective on the concept of green accounting based on USR. This idea is described in four important points based on green accounting concept including environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The application of green accounting is expected to be able to push universities towards a consensus regarding the concept of sustainability.