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Exploration of University Sustainability Report Indicators: Evidence from Indonesia

Author

Listed:
  • Sri Pujiningsih

    (State University of Malang, Malang, Indonesia)

Abstract

Due to the phenomenon of university corporatization, the Global Reporting Initiative (GRI) is now widely adopted by many universities worldwide, although it was initially used only by large companies. This study tries to add a lifeworld perspective to the university's sustainability report. This is an effort to maintain the university as an educational institution with different values from the company. This study provides a new perspective on lifeworld in the preparation of sustainability reporting of universities in other countries with different life world. The author explores sustainability reporting indicators in one of the universities in Indonesia based on the GRI standards and university lifeworld. This study uses a qualitative method with a case study approach at one of the universities in Indonesia. Data is collected from documents consisting of reports and other relevant data that can be accessed through the university's website and data from interviews with informants. As a result, the indicators of the sustainability reporting of universities in Indonesia based on the Global Reporting Initiative and lifeworld were systematized. The university lifeworld is a culture and educational values that reflect its identity. The indicators of the GRI consist of economic, environmental, and social. Lifeworld indicators are curriculum set product and policy, a number of research, and a number of religious, nationalism, and other activities. This research contributes to enriching theory in sustainability reporting research at universities using Habermas theory. This research is helpful for higher education stakeholders and can be used to prepare university sustainability reports.

Suggested Citation

  • Sri Pujiningsih, 2021. "Exploration of University Sustainability Report Indicators: Evidence from Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-54, December.
    • Handle: RePEc:iaf:journl:y:2021:i:4:p:46-54
    DOI: 10.33146/2307-9878-2021-4(94)-46-54
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    References listed on IDEAS

    as
    1. Doris M. Merkl-Davies & Niamh M. Brennan, 2017. "A theoretical framework of external accounting communication," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(2), pages 433-469, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Global Reporting Initiative; sustainability reporting; university; lifeworld; Habermas theory;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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