“…There is a growing sustainability accounting literature that combined with variety implementation of EMA tools in academe and in practice (Bartelmus, 1992;Bebbington, 2001;Birkin, et al 2005;Gray, 1992;Lamberton, 2005;Schaltegger & Burritt, 2006;Taplin, et al 2006;Reynolds & Tilt, 2013). However, measuring of business sustainability is still laming toward the cost side of sustainability rather than balancing between cost and revenue sides (Antheaume, 2007;Bebbington & Larrinaga, 2014;Birkin, 2000;Gray, 1992;Herbohn, 2005;Lamberton, 2000;Yang, 2007).…”