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

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 a...

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Bibliographic Details
Published inInternational Journal of Research in Business and Social Science Vol. 9; no. 1; pp. 94 - 105
Main Authors Miqdad, Muhammad, Anugerah, Eza Gusti, Sulistiyo, Agung Budi, Wardhaningrum, Oktaviani Ari
Format Journal Article
LanguageEnglish
Published Istanbul Society for the Study of Business and Finance 01.01.2020
Subjects
Colleges & universities
Disclosure
Emission standards
Environmental protection
Higher education
Initiatives
Literature reviews
Soil sciences
Studies
Sustainability reporting
Sustainable development
New York
United States > US
Indonesia
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Summary: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 GR1 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 to faculty daily operation, (ii)There are 26 items that the faculty can do and can be disclosed from its daily operation.
ISSN:2147-4478
DOI:10.20525/ijrbs.v9il.578