Technologies and PolicyJournal, of Energy

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Vol3, No 11 (2013)Special Issue for ICEESE-2o13

2013 International Conference on Energy, Environment and Sustainable Economy (EESE 2013) was held

n Bangkok, Thailand, Dec 1st- 4th, 2013. IISTE published the artrcles in this special issue based on the.e.ommendations from the conference organizing committee,

Table of Contents

ArticlesRenewable Enerey in Malavsia: Expgdg4qgitqqPgflis

Aslam, M.M, ZulkiJli, D.A

The ImDortance ofEnerqy And The Use ofEnerev As A PowerFactor

Bdhad Aydin

Tenant participation in sus-\HP and case studies

Brano Glumac, Susan Reurek(lmP, Qi Han, tVim Schaefer

olar Cells FabriCharacteristics ofP-

printing Process

Hyun-Ji Song, Won-Ki Lee, Chel-Jong Choi

Solid Waste Manaeement Pmctices ofHouseholds in theUniversitY of Eastem Philippines

Chenl l. Ultra, Allan A. Ultra

Eastem PhilipB,!!9!Cherry I. Ultrd

Maranda Esferhuizen-Londt. Ben Zeelie

Leah A quilo- de Asis

Variarion In I he Role And Cooins Mechanism of4PsBeneficiaries In Northem Samar

Veronica A. Piczon. Leah A. De Asis, Tito M. Cabili

Invento ofthe Aquatic Macrophv4es in Lake KharunsDat. India

K. Khelchandra Singh, B Manihqr Sharna, Khurqiiom Usha

Economv Cnos,th and Oil Import Reouirement in Indonesia

Dwi Atty Mardiana, Zulkilli Husin, Muhammad Zilal Hqmzah,RS. TrUana Kqrtoatr odjo

Electrochemical Treatment of Hazardous Oreanic Pollutants AStatus Review

Himodti R. Ghaiak

Veeetation Analysis ofthe Pasonanca Natural Park. Zainboanea

l-5

6-15

t6-26

27 -31

32-34

35-38

39-45

46-51

52-6)

64-75

'76-83

84-89

CitY. Philippines

Jocelyn D Partosa, Jamaica L Delos Reyes

Jose Rizakly A. de ArmasEnvironmental Policy and Toumaments: A TheoreticalFomrulation with Over-compliance

Linus NyitNul

Ma. Esnella Natalie B. Pineda

Mohammad Asadullah

Muhummad Moniruzzumon, Ttutomu ()no, Suzana Yusup. SuionCfu,tudhury. Mohammad Azmi Bustam, Yorhimistu Liemurd '

N. Vu r hulaks hni A ndal, G. Goh ulavon i

Noritdko yusa, Jing llang, Iikka Virkkunen

Forecastins ofElectric Consumption in a Semiconductor Plantusine Time Series Methods

Prayad 8., Somsak S.

Resression Models For Prediction Of Water Ouality [n KrishnaRiver

M- Chandra Sekhqr, K. Surender Reddy

Rdza Ali Khan, Mohd Shahir Liew, Zulkipli Bin GhazaliGreenine ofthe Solid Waste Manaeement in Batansas Citv

Pdz B Reyes, Mqbelle V. Furto

Rolando P. Javellonor, Victorino T. Tayldn, Ireneo C. Awlto,Teresito G. Aguinaldo, Emmanuel V. Sicat, Hele F. Gaiino

Kr ittaphong Chitphairot, Somboon Nuc hprayoonEffect ofOperatinq Condition on Peformance of AnaerobicHybrid Reactor at Themophilic Temperature

Sorawil Wdnitqnukul, Warin Rukruen. Parinee Choiprasert

90-r 00

l0l -r06

107-l 15

I l6-136

137-143

144-1s2

153-164

165-169

170-t77

178-l8t

182-186

187-194

195-203

204-2t0

211-219

.iCarbon Tax on El in Thailand usi

--:'i:lt'le G

S "-., : t huk ll-ac hi rarangsrikul, Chumnong Soropipalana, Nattapong? :,:tan,tpong. Jctrto|a ChonIan61)aI

...J \lu::omil Hussain Shah, Khamaruzaman Wan Yusof,Z;)tiunra )lustaffa, Ahmod Mustafa Hashim

=.e oi Incrnerated Rice Husk for Adsomtion ofReactive Dve from-: -:..,rs Solution

l;:nnt Khan, Malay Choudhuti, Mohamed Hasnain lsa, Atkil'ulZr;i Bin lbdul Hamid

! {:1Jl' sis of RF Sp:-::..:inr on ITiO Films Characteristics

T Lhutkeeree, P Nuchuay, N. Thungsuk, N. KasayoPanand, A.( adou,|rcdd, N. Mungkung

i ..:irn tnd Strategic Management

I i-Kuo Chang, Zh-Hong Hu, Zhen-llei Hong, Tsung-Yen Wu,( hun-Chang Cheng

f.'chno-Economic Studv ofSeries Cunent Limitinq Reactor and ItsImpacr in the-LLKY ]lqluqlLt{ilLHarmonic Pollution

I T, SRIDHAR, HAITHAM SAFAR, NLLESH MODI, YOUSUF1LI- }"1COUB AL-DASHTI

Charactcrizatiolt of Diesel-Hvdroeen Peroxide [uel Blend

\luhanlnad Saad Khan, Iqbul Ahmed, M I Abtlul Mutalib, M.1 B Ltslatl11

\:lural Adsorbent: Removal ofAnionic surfactant ftom qreY'.,::er and its comparison with chemical adsorbent

('huntla Vetma, Santosh K- Sar, J- Mathev

method and aDDlication to solid u'aste manaeement serviceimprovement

Shehu Usman Adam, Mad Nasir Shatnsudin, Shaulique F. Sidique,Khalkl Ahdul Rahim. Alias kddn

Shailendra Mohdn Mathur

Enhancement on Radon Adsoq)tion Propertv ofGAC usirq Nano-sizeCarbon Colloids

Model

220-228

229-213

234-239

240- 45

246-250

251-258

259-263

264-2',73

27 4-279

280-290

291-298

299-306

Tareert Management System in Korea

*ung-chan C_hoi, Seon-hong Kim, Do-hyeon Kim, Min-jun Kim,Gyeong-mih Kqng, Seung-yeon Cho

YeonSang Lee, Meoung-Do Kim, Intaekyoon, Sohyun yoon 312-319

307-31 l

320-333

334-341

351-363

164-36a

369-373

374-38t

Meythi , Riki MafiusaNew-tyDe of Multi-purpose Standard Radon Chamber in SouthKorea

Min-jun-Kim. Seon-hohg Kim. Do-hyeon Kim, Ho-jun Jeon.Seung-Yeon Cho

\gd Shujao Safdar Gardezi, Nasir Shafiq, M. Faris BKhamidi

RHOBERT E. ALI/AREZ, TIRSO A RONSUILLOThe Sustainability Accounting Infomation System

Riki Martusa., Meythi .

clean enerDayliehtine Desisn in Tekan (Iran)

Seyed Hos s e in Mirm ous av iAssessine Financial Vulnerability of Cooperative

Muhamuad Anas Mohd Bul:ltorl Rohana Othmon, NooraslindaAbdul Aris. Normah Onar

Norliz.a Omar, Roshayctni Arshad, l'/an Ainul Asyiqih ll/anMohd Razali

Ta-moi Jqnggu, Faizdh Datusl yussri Sav,ani, MustaffaMohqmed Zaik

Sophia XN Biah, Victor ll/ong

lgshayani Arshad, Noorbijan Abu B(tkar, lyanAinul AsyiqinWan Mohd Rqzali. Normah Omar

342-345

346-350

382-389

390-396

39'7 -407

Git h i Donatus Mdt h en ge

408-414

.1lt.d Rdn i )lohd Sobre Ismail

Fui.ah Darus. Haslintla Yusolf, Nor Khodijah Mohd Azhari

Hollinda Yusolf, Foizah D(lrus, Hasd Fauzi, yatli

415-432

433-439

440-445

446-456

45',7 -470

471-478

479-488

489-494

495-500

Ftnlonns Ri

Suharlini.

Sujan Choldhury, Madiha Yasit,Kuen-Song Lin

s In Non Pro

Moham adAz i B Buslan,

Devel

DisclOr{aJisations In Malavsia

ll'an Ainul Asyiqin Wan Mohd Razali, Roshayani.lrslrud2Normah Omar

\-ooraslintla Abdul Aris, Rohana Othman, Rafdah Mohd.1:li

Re\ ie\\ ofGreen Buildins Demand Factors for Malavsia

Go,]rrin Ltche Aliagha, Maizon Hashim, Aleez Ololekan Sanni,

Noorbijan Abu Bakar, Roshayoni Arshad, Nik Amalena NajebahNik Azman- Normah Omar

on ofOne-dimensionalmium Ion liom Wastewa

The S Iand Ts Sustai tal M

\eebel. Ponorogo Dist ct. East Java. Indonesia

lou.ral olEnergy l.chnologres and Potrcy

ISSN 122.1 l2:12 (Panc0 ISSN 2225 057:l (Onti,r.)

Vol l. No I l.20ll-Slcuralhsuc lnr tnlemarion,t CoDterencc on Ln E.vrcnnc.la JSuslaiDrbt.E

The SustainabilityAccounting Information System

RikiMartusa'' M€yrhil

I Master ofAccounting, Maranarha Christian University, Indonesian,

2 Accounting Profcsional School Deparrment. Ma.anatha Chrislran Unjversiry, tndonesrar*E,nail addrcss ofcorresponding author; theofi lus2001 @yahoo com

Global wamring have bccrme a global disaster Reccntty, a tot olnations nreet irr Uniled Narions C!Sustarnable Developnrcnt, Rio f20 The conference generates a lot of decrsions to dev€lop susrarnj-world l-he sustarnability emerges as a nonon ro give a solution on globat waming cases S,accounling gives some solurion by accounnng perspecrives A few ofsustainabiliry accounrins r.r:-.grveD the nelv perspective aboul suslairrabrlity We try ro propose a integraled infomralion svstem rhj.companies accounrable toward economic, soci3t and en!rronmentrt case, The fint step, the cor:integrale busnress siraregy lvrth society They can use the two linkages (looking inside oui and tooklinkages) to do that So fie companics can do rhcir operahon suslainably tn cojlecrrng the dara. L!-:use hrinrrck approach so that they can p.epare rheir sustainabty srraiegies \virh very $,e The se..-propose Ihat the government or their body of represenrarion conlrok sustainabrlity Fom each c.- :public companre\) rhrough disclosure mechaDism in annLlalty financial sratemenl Hopetully, rhis ar -ne\t conr.ibution 1() sustainability accounting researches.

Ke\arords: Sustainability, informarion system, rnside out I'nkagc, outside in linkage, and twinrack 3::,

l.Introduction

Every ent;tics need informations as basic Ioundation to prepare rhe; goal or target A lot ofc.-r.infomurions to compete each others in achieving rheir p.ofir rarger A few ofcompanies which ha\.inlormation is a leader market The companies must accounrable thejr operation ioward rnvesrors a-:as their primary priorilies Ye1 companres should account thcir opemtioB roo toward their -e! --co,nmunities, labor etc which we generally callcd as stakeholder covemnrcnt, activjst, and rhe -bccome adept ar holding compaDies to account for rhe social consequences otrheir activities (pofle, -.-1006) The reccDt marters ofenvironnrental deslruction change, slo\yty but sure, to become a globat r -The global w..ming tend ro become rhe problem in aU oflhe wortd Thc one ofcauscs trom gtob: -envi.onmenlal impact Ihe most polenlial of envrronmenrrt impa(r $ere afleited by the indusr.-Ilcnce, the companies become a primary suspecr of envi.onmental impacls by rhe inlerested pj .compaDies have a Iiabiliries in resroring healrh oflheir environment lhis paper proposes a blend.:how lo make an integrrted informarioD system lo account every activiries of lhci. operarion:shareholder lhe beginning question in this paper is wh), must the companies accounts for e\cn ,.operation which relanng witfi envkonnicnt? The answcr that rhe world especialty lhe biospherE er, .This nraucr u,as caused by unconr.ollable the operatron of companies The rhetoflcal question em-_.industrial revolution is going to foNard or backward in human cj!ilization? The damage ofrhe..-critical rhings to all ofpxties The environment ofcompanies is natural capital by the operations oii -According to Gray (1994) in Lambcnon (2005) suggesls,l (tour) categories ot-naturat caprral:

1 Critical, lor example, ozonc layer rroprcal hxrdwood, biodiversiry

2 Non-rencu,ablelnon-substitutable. forexanrple- oi1. petroteum, and mineral product

3 Non-renelyable/subsrirurable, tbr exampte. lvasre disposal, energy usa-se

4 Renewable, for cxxmple, plantation rimber, fishe.ies

The rour of categories liom natu.al caprral shoss to us lhat nor to aI ofDaruEt resources uhich :companies can be renewable Thus. every companjes musr aware about rhrs mahers and every goverr-.a rcsponsibility to conrrol the utilization olnatural resources in their operation

Natural capital inventon accounling could be predominantly non financial, tracking resource:quantitrati\e- but non-monerari units (Gray, tg94 in Lambenon,2005), athough loncs (1996) r. . - -C005) suggesis e\D\orjng lhe u\ualron of natura\ asscts uslng financla\ rrnils Jones ('1996) i. ' =.,-r{rD

364EESE-l0l: is orgauised by Inremational Soci€ty for Commerce, Induslry & Engine€ring

.,oumal olEnersy I echnologrs and Polir!ISSN 2224-3212 (Papc4 lSSN2lli-05-il (Onlme)

\ol J.'lJ l l 20l l - \pcc'al h.ue tor tnh1 r.'Jr.rt, o tcF'( I on Enlnonmcm md sustainabre Ec".".y (EE.E ,0 r r) !trlii

applies the inventory approach ro the problenr of accounhng for biodiv€rsity, adopring a three pan processrnvolving the recording, valurng and reponrng of natural assct witdtife habitat, flora and fauna, and suggestsaggregating records of indrvidual organizahon to buitd nationat record of natural resources. Accor.ting toLamberton (2005), accounting for narural inventories is in its exploratory stage. Both the accumcy and potentialus€fulness ofthis informarion necds to be resred wirh further rheorctical and empiricat research (Lamberton,1005)

ln this article, we begin wirh a curiosrry quesrjons rhar how to k€ep lhe health of eanh, especiafly ourenvironment sustainably- Those maner becomes a cruciaj rhings becaus€ we must be responsible to maintainlivelhood liom our tuture generarion. The conrpanies is a pad ofsociery. W})en companies do rheir operarion,irey will involve the iife ofsociety which tied up in their business. So the compani€s have an accountable torestor€ these environment ln susrainability accounting concept, the companies have an a€countabte not only to

'hareholder €conomically but therr worker socially and conmunities for environmenral too. This paper can

levide the drscussion in two parrs The firsr part, we study how to inregrare busjness strat€gy with socrety. The.econd part, we study that the body ol represenlation must control accountabiliry of companies susrainabty:hrough discosure mechanism. This mechanism can be caued as health check up from the government to.ompanies about their sustainability

:. Lit€rature Review

: I Whut happen n it h the enrironmekt ( /o d Cd m iss ion an ENirontllent and De.retopnent, I 987)

ahanging drivers, such as population groMh, economic acriviries and consumption pattems, have placedrcreasiDg pressure on the envrronment. Serious and persistent barriers ro sustainable development remain_ In th€:3st 20 y€ars, dlere has been limired integration of environmenr into development decision making:nvironmental degradarion is therefore undermining development and ihreatens furure developmenr progress.levelopment rs a process that enables people ro bener their well-b€ing. Long-term development can only be:.hived through sustainable managemenr of vanous assets: financial, mar€rial, human, social and naturat.\atural asse(s, includirg walet soils, planrs and anrmats, underpn peopte,s tivetrhoods

anvronmental degradahon also threarens all asp€cts ofhuman welt-being Environmenrat de$adatjon has been:.monstrably linked to human health problems, including some tmes of cancers, vecror-bome diseases..nerging animal to human disease transfer nurrirional deficits and respiratory iltnesses. The envrronm€nr::ovides essentral material assets and an economics base for human endeavour Atmost hatfthejobs world\ride:.pend on fisheries, forest or agnculture Non-susrarnable use of naturat resourc€s, including land, water, forest:rd fisheries, can threaten individual livelihood as well as local, national nand inremational economies. The:i\ironment can play a significant role io contributing ro development and human welt-being, but can atso-crease human vulnerabiliry. causing human migrarion and insecurity, such as in the case of srroms, droughts or.1\ironmental mismanagement. Environmental scarcity can faster cooperation, but ako contribute ro rension or-.nflicts

: : The energence afCarparute Social Responsibilit), (CSR)-ie tension olaclivist, communities and govemment lo companies have emerged since the €arty 1990s Nike,r example, faced an extensive consumer boycott after rhe Ne), yrf,t rrz€r and other media outlets reported

,rusive labor praclices at some of rrs Indonesia suppliers in the early 1990s (porter & Kramer, 2006). According- Porler & Kramer (2006). Shell Oil's decisioD to sink rhe Brerr Spaf, an obsotete oil rig, in ihe North Sea led 10lreenpeace prolests in 1995 and to rntematjonal headlines Pharmaceurical companies discovered that rhey were:\pected to respond to the AIDS pandemic in AFica even ihough it was far removed liom their p mary producr:es and markets (Poner& Kramer 2006)

iJcording to Poner & kamer (2006) that proponent ofCSR have used 4 (four) arguments to make rheir case:

r Moral Obligation

During the Iast twenly-five years, there has been an increasing expectation that business exists to sewe theneeds ofboth shareholder and society (Brooks & Dunn, 2010). The cornpanies were established jn a coun[ry.Thus, the compani€s should aware nor only to shareholder but slakehotder which rie up with thejr operarions.Ofcourse, the companies have a moral obhgation to stakeholder- To suwival at this moment, the companjesmust switch the old model paradigm (shareholder only) to new model paradigm (stakeholder)

i65EESE 2013 is organised by Intemarional Socie$ Ior Conrnerce, Industry & Engin€enng.

Joumal ofEneq, Tdhnologi6 ud Polic, t!!4!!!--i

The issues ofglobal warming have attended aU of parties in the world The global communities have Hto keep envioDment fiom destsuclion. Then the term of sustainability begins to emerge in acaddi -practical. Some of ideas about how to create a mind set for corpomte sustainability, for exanph lL(Shareholder and Social Added Valu€ wilh EnviroDment restorarion) approach (cmysor. et ot.,2OO9)

License to operate

The notion of license to opemte derives from the fact that every company need tacit or €xplicit F-from govemments, communities, and numerous other stakeholder to do busin€ss (porter & IGamer, 2flReputation

Reputation is used by mary companies to justiry CSR initiarives on the gounds that they will iE-company's irDage, shengthen its brand, enliven morale, and even raise Le value of its sbock (FbrtqaEll2006).

These foul argument is uilnemble. The first, moml obligalion only become a dhcussion in businBsand never to be a solution in supporting the CSR implementatior. The second, sustaiDability rqatogether tsiple bottom line concept. How to balance bet\r,een the demands of iDvestors Grofit),Glanet), and society (people) (Craysor e, a/., 200E). In accounting field, sustainability accounring dstill become a debate about being a fad or a Eend (Bunitt & Schaltegger, 2010). The rhfd, liceBc bonly a legal teml. The matter doesnt showcases an implication ofCSR The Fourth, reputation only twhich shows that the companies hav€ a good image from the society in short temrs but not to longtetE

The implication of CSR by companies must based on trEnparency, for example honesty in disclosiDg dtfinancial scatement regarding their envtoftiental impact. Because the CSR field remains strongly iff-moral imperarive (Porter & Klamer, 2006). According to Porter & It"amer (2005), business and SGA(Ionly have a intedep€ndence rElationship but they must be integmted between the sEat€gy and tb

-society. For example, the body shop sells shampoo, soap, creambath, etc. which were produced ftom tb-resources. The company works as teammates with the famer. The two linkages ftom Porter & KTE.lCagive a solution to integmte between a business strategy with societyr namely looking inside out la=..looking outside in linkag€. The looking inside out liDk ge describes how to companies map social on

-in the value chain fom

.hrEa-t-

Figue L Looking inside out: Mapping the social impact ofthe value chain (Porter & Kram€r, tr

366EESE-2013 is organised by International Society for Corn nerce, Industsy & Engineering.L,

I

IIl,

,umaL oaEnerE\ Tcch.oloci.s and l'olic\

Thc looking outside in linkage dcscribes about how to companies undersrand olthe social dimensions of dreircompelilivc conte{l(Podc. & Kramer, 2006) Poner & Kramer (2006) acknowledges ihat this linkage describehow to company\ abilily to inrprove productivity and execute strategy in lhe location. lu collecting thenlormation data to this linskage, the companies indicatoB arom Clobal Reporting InitiativesCRI) The ind;calors ofGRI can be screcn with.ankrng the nccd ofslakeholder accord to power. legalitv and

rgcncy (Brooks & Dunn. 2010) So the companres must considcr benefit-cost analysis in preparing the report

The twinrack approach can be a altemative way to collect the dala In hlrnrack approach. cornpanies gc1 the

.rurces ofinlonnation data to the both linkagcs

Figure 2 Looking outside in: Social jnfluences on the cornpctitiveness (l']oaer& Krarner,2006)

I disclosrng the susrainabrlir-]r in fiDancral staternent. conrpanies can usc some indicalorc ol drsclosure in Globa

t.porting Initiatives (GRI) especially C4 The govcmment should rolc as the authoritv lo do heallh chcck up on

icsustainabitiryoleachconrpaDics The body olrepresentalion liom lhe go!ernmenr could do rlr.scrask so uc.on1 get a shock about the incrcase olthe global warming Each companies rnusr be examined through re!lrh

,heck up about lheir sustanabilny annuall) l-his notron is basedon precau(ionaryptinciple (Larnbcrlon.l005)

I Conclusions

\ccouuring has a critical rolcs in keeping our earth sustainablv \tr/e propose the iniegrated id'a ro rnake thc

rlormatioD system which forces rhe conrpany leads rheir opcralion of business ro sustainable fhe companies ro

lregrate their business srraregy with the necd of sociely so a lew of companics can lead others ro foLlow thcir

,ay ror e'ample, toyola rvith hybrid car and lhe body shop with natural product Thus perceiviDg social-esponsibilily as building shared value rather lhan as damagc conirol or as a PR (Public relalion) camp!ign will-.qurre dramalically diferenl thinking in business (Porter & Kmmer, 2006) Porter & Kramcr (2006) said ihat

\.are convrnved- however. that csR will become increasingly impodant to competitive succcss ln collecting

:heinfonnaljondata,companiescouldusetwinrackapproach.Iheycanuiilizekeysperlormanceindicators(KPI)-rl GRI ro search rhe sources ol irfomation This approach givcs a new perspective about thc influence of

managemeDt control systcms on environmental management (lermed eco-control) and economic and

.nvironmentalperfonnance ofor-qanisalions (Henry & Journeault.20l0 in Burrih & Schaltegger.20l0)

36',7

EESE 20l3 is organised by Intemat;oDal Sociery lor Conmerce, lnduslry & EngiDecring

Jormal ot Enelgy Tecnnohg cs and Pol,cy

ISSN2224-1232 (Parer) ISSN2225 0573 (Online)

voll \o ll 201.1-$rial ls.ue lor Intemauonal( oriemn(onLneeJ. Fnrnormefl mdsuncrnabte I (EESE 20tAccording to Henry & Joumeault (2010) in Burriti & Schaltegger (2010) lhat there is four main ofuses da-:

l- To monrtor compliance with environmental policies and regulat;on.

2 To motivate continuous improvement

3 To provide data for inlemal decision making.

4. To provide data for extema I decision making

Then each govemment must control th€ system with doing health check up about susrarnability ofthe co-r-Hopefully, GRI would prepare more harder to create a cenerally Accepted Sustainability Accoundng pr1(CASAP). Each companies in the world wjll be controUed by each government relate with the susra -:-through mandatory disclosue m€chanism about the environm€ntal irnpact

References

Brooks, L J, & Dunn, P Q.010) Basiness & Prolessionol Ethics fot Directors, Erec tiws & Accou"t:.fdilion Sourh-westem Cengage I eaming

Burritt, R L, & Schaltegger S (2010). Sustainability accounting axd reporting. Fad or rrend?.-lcj -- ,Auditug & Acco ntobility Journol,23('7), pp 829-846

Grayson, D , Jin, 2., Lemon, M., Rodnqu€z, M A., Slaushter S., & Tay, S (2008) A new mindset for c. -: -rtesponsibility. A Wh e Poper. Sponsored by British Telecomunjcalion and Cisco.

Lamberton, G (2005). Sustainability accounting a briefhistory and conceptual fiamework. ,{.c,a,n,ri j --29, pp.7-26.

Porter M. E, & Kramer, M R. (2006). Strategy & society: The link between compendve advanrr: rcorporate social responsibilitf. Hono B siness Reyrerr, Decembet pp. I-15

World Commission on Environment and Development (WCED) (1987). Orr connon fulure Oxford Lr -

368EESE-2o13 is organised by Intemat;onal Sociery for Commerce, lndusry & Engineering.