The implementation of sustainable accounting has many benefits for the organization. At the same time, the
company's management has strongly applied the idea of sustainability to the company's activities and has
decided to disclose the social and economic impacts of the company's activities. The purpose of this study is to
propose a new paradigm in which the concept of sustainability accounting can be applied to various levels of
corporate organizations. Bank Kalsel is an example of an organization that adheres to a sustainable accounting
system. This study focuses on developing sustainability implementation guidelines for regionally owned
financial services institutions. This research is based on a qualitative perspective or paradigm. The design of this
study refers to Kaur and Lodhia (2018) which uses a case study design. The results of this study suggest that the
management of Bank Kalsel continues to improve the company's environmental performance. The improvement
of the company's environmental performance shows the management's commitment in carrying out Bank Kalsel
activities based on the concept of sustainability.
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