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Nabilah
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Journal : Global Financial Accounting Journal

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Sustainability and Value in Urban Development: Business Models Between Green Growth and Degrowth Farhana, Intan; Nabilah
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.10703

Abstract

Urban sustainability is increasingly challenged by ecological degradation and social inequality, while dominant development models centered on economic growth have proven inadequate in addressing these issues. This paper examines the potential of socially innovative business models and the sharing economy as alternative approaches to sustainable urban development. Specifically, it considers whether these models can contribute to the Sustainable Development Goals (SDGs) when assessed through the lens of post-growth and degrowth thinking. Drawing on a conceptual and qualitative approach, the paper is based on an extensive review of literature in sustainable development, social innovation, and urban post-growth economics. The analysis focuses on how alternative business models reshape urban economic practices by reframing value creation and redistribution beyond profit-oriented logics. While these models hold potential, they remain vulnerable to being shaped by neoliberal agendas, which may limit their transformative capacity. The paper argues that their effectiveness depends on inclusive governance, ethical foundations, and institutional mechanisms that support long-term social and ecological priorities. Without these, such initiatives risk remaining symbolic. The study concludes that to support meaningful urban transformation, these models must be embedded within broader regulatory changes, public procurement reforms, and sustainability metrics that reflect non-financial forms of value.
Co-Authors Adani, Sabrina Arifah Adha, Fajrullah Agung Parmono Alfiana Morita Azza Rachmati Amrullah Andriyani, Anis Octa Arliansya, Yudha Pratama Asya Nawar Karimah Azhari, Muhammad Zakky Baiq Rien Handayani, Baiq Rien Baiq Tania Febrianti Citra Yuliyanda Pardilawati Damayanti, Ivanda Eka Dodit Adiyatma Fachrurrazi Fachrurrazi Farhana, Intan Fathihani GHANY, ABDUL Gina Norhalija Hesti Sugesti Husna, Assaidatul Ika Savitri Ilma, Sadina Aulia Ivanda Eka Damayanti Jublina Oktora kristiningrum, dian Lalu Japa Lestari , Nifta Lisa Trina Arlyn M Jian Prayoga M Rendy Gunawan Mauliddia Rahmah Maura Ali Azzahra Megawati Meutia Dwi Novita Sari Mitra Anggrainy Muftahuddin Mutaqin, Muhammad Rofi Jainul Nabilla Salsa Abbiyati Najla Nalendra, Muhammad Adi Sukma Ningtyas, Puji Nisrina Muniro Nor Latifah Nur Alifah Fajariah nur samsiah Nurahayu, Siti purnawati, neneng santi Raissa Putri Nabella Ramadhini Fitri, Azzahra Retno Widowati Retri Actita Sari Rina Sa'diah Rizki Jagadraya Setiyo Purwanto Siti Nurahayu Sofiatut Dihen Sripatmi Sugiharti, Novi Suprihatin Syahrizal, Teuku Muhammad Ulfa Lu’luilmaknun Vina Wardatul Jannah Vivi Silawati Yelly Agustiani Zulpiani, Ira