Universities play a crucial role in supporting sustainable development. In recent decades, indicator-based assessment tools have emerged to quantify universities’ efforts towards sustainability. The most widely known is the UI GreenMetric World University Rankings (UI-GWUR): In our paper, we examine the sustainability performance of the three greenest Hungarian universities. The University of Pécs, the University of Szeged and the University of Sopron were among the top 200 higher education institutions (HEIs) in the UI-GWUR in 2023, which proves that they have successfully integrated sustainable development into the components of their system. The aim of the paper is to identify the sustainability measures implemented by the three-top Hungarian HEIs. Their experiences shed light on how it is possible to move forward in the UI GWUR for a Hungarian higher education institution. In order to evaluate the sustainability efforts of the universities, the UI GWUR database was first examined. The websites and sustainability reports of the three universities were also analyzed to gain insight into their activities. Identifying the sustainability actions of the three institutions will help other universities to successfully plan and implement their sustainability initiatives. In the last part of our paper, we evaluate how the three Hungarian universities communicate sustainability through their websites. The results show that advancement in the UI Green Metric World University Rankings primarily requires conscious planning, which means a deeper understanding of the ranking methodology on the one hand, and a clear strategy creation and implementation on the other hand.

This research aims to determine and analyze the extent of the influence of community empowerment and sustainability-oriented innovation on sustainable performance through coworking spaces in the city of Bandung. To achieve the research objectives, a deductive approach is employed, intending to test a hypothesis to strengthen or reject existing hypotheses. Therefore, this research is also categorized as explanatory research. The research method used is the survey research method. The research sample is determined based on proportional stratified random sampling. This study focuses on business groups in coworking spaces in the 28 districts of Bandung City, with a total of 408 business operators. The sample selected consists of 208 business operators. Based on the research results, several conclusions are drawn, as follows: (1) Community empowerment has a significantly positive influence on sustainability performance, with a contribution of 84.5%; (2) Sustainability-oriented innovation has a significantly positive influence on sustainability performance, with a contribution of 69.2%; (3) Community empowerment has a significantly positive influence on Coworking Space, with a contribution of 93.6%; (4) Sustainability-oriented innovation has a significantly positive influence on Coworking Space, with a contribution of 36%; (5) Community empowerment has a significantly positive influence on sustainability-oriented innovation, with a contribution of 90.6%; (6) Coworking Space has a significantly positive influence on sustainability performance, with a contribution of 34%; (7) Community empowerment has a significantly positive influence on sustainability performance through Coworking Space, with a contribution of 20.7%; and (8) Sustainability oriented innovation has a significantly positive influence on sustainability performance through Coworking Space, with a contribution of 12.2%.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.