I PUTU SUDANA is an associate professor of accounting at the Faculty of Economics and Business Udayana University. He holds Master of Science in Accounting from University of Colorado at Denver, USA and Doctoral Degree in Accounting from Brawijaya University, Indonesia. Currently, he is a member of Bali Center for Sustainable Finance. His interest in sustainable development and sustainability accounting began when conducting a research for doctoral dissertation. His research works are mainly in the area of sustainability reporting, corporate social responsibility and management accounting.

Putu, a chartered accountant of Indonesia, is holding CSRS and CSRA from National Center for Sustainability Reporting. He had 10 years experience as an auditor in a public accounting firm and more than 15 years as a business consultant for small and medium enterprises.