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An assessment on faculty sustainability reporting guideline (FRSP): Indonesia’s sustainable development goals for higher education

Author

Listed:
  • 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)

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,(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

Suggested Citation

  • Muhammad Miqdad & Eza Gusti Anugerah & Agung Budi Sulistiyo & Oktaviani Ari Wardhaningrum, 2020. "An assessment on faculty sustainability reporting guideline (FRSP): Indonesia’s sustainable development goals for higher education," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 94-105, January.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:1:p:94-105
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    References listed on IDEAS

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    1. Maarten Hajer & Måns Nilsson & Kate Raworth & Peter Bakker & Frans Berkhout & Yvo De Boer & Johan Rockström & Kathrin Ludwig & Marcel Kok, 2015. "Beyond Cockpit-ism: Four Insights to Enhance the Transformative Potential of the Sustainable Development Goals," Sustainability, MDPI, vol. 7(2), pages 1-10, February.
    2. Klaus Dingwerth & Margot Eichinger, 2010. "Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower," Global Environmental Politics, MIT Press, vol. 10(3), pages 74-96, August.
    3. David Griggs & Mark Stafford-Smith & Owen Gaffney & Johan Rockström & Marcus C. Öhman & Priya Shyamsundar & Will Steffen & Gisbert Glaser & Norichika Kanie & Ian Noble, 2013. "Sustainable development goals for people and planet," Nature, Nature, vol. 495(7441), pages 305-307, March.
    4. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
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