HUMAN RESOURCE DEVELOPMENT STRATEGY TO SUPPORT THE IMPLEMENTATION OF GREEN ACCOUNTING

Abstrak

The implementation of green accounting has become an increasingly important strategic issue in supporting sustainable business practices. However, the success of its implementation depends not only on environmental accounting systems and regulations but also on the quality of human resources (HR) capable of understanding and applying sustainability principles in organizational decision-making. This article aims to analyze HR development strategies that can support the effective implementation of green accounting. The study employs a qualitative approach through a literature review of academic journals, books, regulations, and sustainability reports related to green accounting and HR development. The findings indicate that successful green accounting implementation requires integrated HR development strategies, including competency-based training, strengthening environmental organizational culture, sustainability-oriented performance evaluation, digital capability enhancement, and leadership commitment. Organizations that integrate sustainability competencies into HR management tend to demonstrate more effective environmental cost management, improved environmental reporting quality, and stronger organizational competitiveness. This study contributes theoretically by integrating human resource development and green accounting perspectives and provides practical recommendations for organizations seeking to strengthen sustainability implementation through strategic HR management.