Analysis of Sustainable Practices Based on the Triple Bottom Line Concept and Green Accounting Treatment at the St. Regis Bali Resort

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The study reveals that St. Regis Bali Resort effectively implements sustainable practices reflecting the triple bottom line concept, yet faces challenges in disclosure.
Findings include integrated waste management strategies and energy efficiency measures, showcasing the resort’s commitment to sustainability.
The research utilized qualitative methods including interviews and observations, emphasizing a descriptive approach to data collection and analysis.
The study indicates gaps in environmental cost disclosure in financial statements, highlighting needs for better transparency in green accounting.

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Qualitative analysis highlights sustainable practices and green accounting in a luxury resort, indicating potential improvement areas.

Pramuditha et al. (2025) studied this question.

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