I Gusti Ayu Nyoman Budiasih, Anik Yuesti
Hotels in Bali currently do not have guidelines or models for their sustainability reporting or Sustainability Report (SR). Based on this, it is necessary to construct an SR model for hotels in Bali that has been adjusted to the philosophical concept of the Balinese people, namely Tri Hita Karana (THK), so that it can be used as a guide in submitting sustainability reports.Based on the constructivism paradigm, data were collected in several five-star hotels in Bali using documentation, in-depth interviews and non-participatory observation methods. Qualitative analysis techniques with the model of Miles and Huberman are used to reduce and present the data and conclude it. In accordance with the philosophical concept of THK, additional aspects of culture and spirituality are needed. The SR model with the new construction is the SR with four aspects in it, namely economic, socio-cultural, environmental, and spiritual aspects. The construction of the SR model which is based on the THK concept is called the Harmony Sustainability Report (HSR).