An assessment on faculty sustainability reporting guideline (FRSP)

Abstract

The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakeholders. Faculty as a part of the university can also take their role to support the SDGs from their own sustainable activity. Based on that finding, to support the SDGs and increasing the trust from stakeholders, the Faculty may disclose their sustainable activity to a stand-alone report. Because the faculty is a different entity from the company, it is necessary to create its own SR guidelines. This study uses GRI Standard as the main reference to make the faculty SR guideline and compares the guideline with faculty abilities in daily operation. The results of this study found that not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.

Keywords: {'name': 'sustainability'}, {'name': 'Reporting'}, {'name': 'Development'}, {'name': 'Guideline'}, {'name': 'Indonesia'}

Authors & affiliations

Eza Gusti Anugerah
Affiliation not supplied

Muhammad Miqdad
Affiliation not supplied

Agung Budi Sulistiyo Budi Sulistiyo
Affiliation not supplied

Oktaviani Ari Wardhaningrum
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Alisjahbana, A. (2018). Menyongsong SDGs Kesiapan Daerah-Daerah di Indonesia. Bandung: Unpad Press.

Anonim (2019a). Ini Definisi Laporan Keberlanjutan. (Retrieved from: https://majalahcsr.id/ini-definisi-laporan-keberlanjutan/)

Anonim. (2019b). Peraturan Presiden Nomor 59 Tahun 2017 tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. (Retrieved from: https://www.sdg2030indonesia.org/ page/5-perpres).

DOI: 10.24912/ja.v22i3.392

Badan Pusat Statistik.(2019). Badan Pusat Statistik. (Retrieved from: www.bps.go.id )

DOI: 10.1108/09513571011080144

DOI: 10.2308/acch.2008.22.2.159

DOI: 10.1016/j.ecolecon.2016.07.009

DOI: 10.1016/j.ecolind.2011.04.032

Deegan, C. (2004). Financial Accounting Theory. Australia: McGraw-Hill.

DOI: 10.1162/GLEP_a_00015

Global Green Growth Institute. (2016). Pertumbuhan Ekonomi Hijau dan Perencanaan Investasi: panduan untuk untuk menggunakan analisis biaya manfaat yang diperluas. GGGI.

Global Reporting Initiative (GRI). (2019a). What is sustainability reporting? (Retrieved from: https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx).

Global Reporting Initiative (GRI). (2019b). Benefits of reporting? (Retrieved from: https://www.globalreporting.org/information/sustainability-reporting/Pages/reporting-benefits.aspx).

Global Reporting Initiative (GRI). (2019c). Global Reporting Initiative. (Retrieved from: https://www.globalreporting.org/Pages/default.aspx)

Google. (2019). Google eBook of ''Encyclopedia Britannica''. (Retrieved from: Books.google.com).

GRI, UNGC, & WBCSD. (2015). SDG Compass: The Guide for Business Action on the SDGs. GRI.

DOI: 10.1038/495305a

DOI: 10.1016/j.jclepro.2013.07.005

DOI: 10.1016/j.ecolind.2015.08.003

DOI: 10.3390/su7021651

DOI: 10.2307/1832500

DOI: 10.5194/soil-2-111-2016

Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia. (1989). Undang-Undang Republik Indonesia Nomor 2 Tahun 1989 tentang Sistem Pendidikan Nasional.

Kementerian Riset, Teknologi, Dan Pendidikan Tinggi Republik Indonesia. (2003). Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional.

DOI: 10.1016/S2214-109X(18)30386-3

Kurniawati, D. (2019). Sustainability Report. (Retrieved from: https://dosen.perbanas.id/sustainability-report/).

DOI: 10.1177/0007650309345420

Lewis, C.T. & Short, C. (1966), A Latin Dictionary, Oxford: Clarendon Press

DOI: 10.1016/j.jclepro.2010.01.004

Merriam, S. B., & Tisdell, E. J. (2015). Qualitative research: A guide to design and implementation. John Wiley & Sons.

DOI: 10.1007/s10551-012-1543-8

DOI: 10.1016/j.ecolind.2011.04.033

Moleong, L. J. (2005). Metodologi Penelitian Kualitatif. Remaja Rosdakarya, Bandung.

DOI: 10.1108/CG-01-2014-0003

DOI: 10.1016/S0140-6736(14)61591-9

Noviyanto. (2019). Mengenal Sustainable Development Goals. (Retrieved from: https://koinworks.com/blog/sustainable-development-goals/).

Panuluh, S. dan Fitri,M.R., (2016). Perkembangan Pelaksanaan Sustainable Development Goals (SDGs) di Indonesia. International NGO Forum on Indonesian Development (INFID).

Prahadi, Y.Y. (2019). Bikin Laporan Keberlanjutan, Ini Manfaatnya Buat Perusahaan. (Retrieved from: https://swa.co.id/swa/trends/management/bikin-laporan-keberlanjutan-ini-manfaatnya-buat-perusahaan/).

DOI: 10.1016/S0140-6736(12)60685-0

Sekaran, U., & Bougie, R. (2013). Research Methods for Business: a Skill Building Approach, 6th edition. United Kingdom: John Wiley & Sons Ltd.

Sustainable Development Solutions Network. (2018). University Commitment to the Sustainable Development Goals (Retrieved from: http://ap-unsdsn.org/regional-initiatives/universities-sdgs/university-commitment/).

United Nations (UN). (2015). Transforming Our World: the 2030 Agenda for Sustainable Development (Retrieved from: http://www.un.org/ga/search/view_doc.asp?symbol=A/RES/70/1&Lang=E).

United Nation (UN). (2019). 17 Goals to Transform Our World. (Retrieved from: https://www.un.org/sustainabledevelopment/).