CONSTRUCTION OF SUSTAINABILITY REPORTING MODELS IN BALI STAR HOTELS IN SUPPORTING THE TOURISM INDUSTRY TOWARDS SUSTAINABLE DEVELOPMENT

The hotel industry as a form of tourism development in Bali is a form of business whose activities are carried out by using available human and natural resources to achieve the goals of Sustainable Development Goals (SDGs). The attractiveness of tourists and outside investors is greatly influenced by hotel accountability to the natural and socio-cultural environment of the local community as an integral part of the tourism structure. At present the hotel industry in Bali does not yet have guidelines or models for reporting sustainability that is known as Sustainability Reporting.

Based on this it is deemed necessary to construct a Sustainability Reporting model for hotels in Bali so that it can be used as a guideline in submitting its sustainability reports and finally Sustainable Development which is often called on by the local government of Bali can now be achieved. Sustainable Development is a development that meets the needs of the present without reducing the ability of future generations to meet their own needs. Sustainable Development includes three dimensions, namely: economic, social and environmental. The integration of economic, social and environmental dimensions is the key to success in promoting Sustainable Development. Accountability of hotel management to economic, social and environmental aspects as a pillar of achieving the SDGs requires a construction of its reporting model called Sustainability Reporting.

This research seeks to examine the implementation of Sustainability Reporting (SR) and examine how star hotels in Bali recognize, measure and report costs related to their economic, social and environmental conditions. Later this research is expected to provide an initial view on the implementation of social and environmental cost accounting for five-star hotels in Bali, where in the first phase the research is expected to produce a standard that is used as a reference in social and environmental accounting in hotels in Bali. The next stage is expected to be able to produce a standard in accordance with the sustainability report (Sustainability Reporting) expected by the Global Reporting Initiative (GRI) with international standards, and construct it in the form of a model that applies to all hotels in Bali especially star hotels that have international standards.