An assessment on faculty sustainability reporting guideline (FRSP): Indonesiaâ€™s sustainable development goals for higher education
Eza Gusti Anugerah,
Agung Budi Sulistiyo and
Oktaviani Ari Wardhaningrum
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Muhammad Miqdad: Accounting Department, Faculty of Economics and Business, Universitas Jember, Indonesia
Eza Gusti Anugerah: Accounting Department, Faculty of Economics and Business, Universitas Jember, Indonesia
Agung Budi Sulistiyo: Accounting Department, Faculty of Economics and Business, Universitas Jember, Indonesia
Oktaviani Ari Wardhaningrum: Accounting Department, Faculty of Economics and Business, Universitas Jember, Indonesia
International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 1, 94-105
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,(i) not all the GRI Standard items relevant tofaculty daily operation, (ii)There are 26 items that the faculty can do and can be disclosed from its daily operation. Key Words:Faculty sustainability reporting, Sustainable development goals, Reporting guideline
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Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:9:y:2020:i:1:p:94-105
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