UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS & BUSINESS

DEPARTMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM

SYLLABUS
SUSTAINABILITY REPORTING AND ENVIRONMENTAL AUDIT
(LAPORAN KEBERLANJUTAN DAN AUDIT LINGKUNGAN)
ECAU601310

1. Tim Pengajar

No Lecturers Email Address

1 Chaerul D. Djakman– A cdjakman@ymail.com
Yan Rahadian Yan.rahadian@yahoo.com

Subject Code ECAU601310

Subject Title Sustainability Reporting and Environmental Audit
Credit 3
Year 4
Prerequisite Management accounting
Subject Financial accounting theory
Role and This subject provides students an understanding about
Purpose sustainability concept and theory and the importance of
sustainability practice, sustainability management, sustainability
disclosure, and environmental audit in business. Then, how
sustainability reporting and environmental audit affect business
decision. Additionally, In understanding sustainabity concept and
theory, the subject provides the importance of understanding
sustainable development, Green GDP and the effect of carbon
trading on accounting and taxes..

In addtion, the subject provide guidance for analyzing business

process regarding corporate social and environmental activities
in order to prepare corporate sustainability reporting. This course
is going to use GRI Standards 2018. This subject focus on
sustainability accountability and reporting. Students will study
sustainability principles and international procedure for preparing
sustainability reporting and analyze sustainable reporting.

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 To understand the importance of assurance, the students will
study the principles of and practice of environmental audit.

Finally, the students are able to write sustainability reporting for

enterprise. On the other side, the objective is to enforce
enterprise owners disclosing all material sustainability activities
and related major stakeholders

After completing this course, students are expected to be able to

analyze and assess the material aspects on major activities that
affect stakeholder and to prepare sustainability report

Subject Upon completion of the subject, student will be able to:

Learning I. Technical Competence
Outcomes a. Explain the principles of and the importance of
sustainability and environmental audit
b. Explain the sustainability practices including accounting
roles that affect both business and stakeholders
c. Explain and assess the sustainability report
d. Able to describe general, economy, environmental and
social activity
e. Prepare sustainable reporting based on GRI Standard

2. Professional Skills, Values and Attitudes

e. Able to explain the relevant socian and ethical
consideration on sustainability activities
f. Able to write a clear and concise essay/report
g. Able to communication
i. Able to explain the owner of business about the
importance of disclosing sustainability activities
ii. Able to present the progress clearly and concisely

Topic (In every Sessi Topic LO Method

session, on
evidence of #
related CG 1  Sustainable Development Goals - a,- Active Lecturing
practice in  The Importance of sustainability b and Small
Indonesia is activities and disclosure Discussion
discussed)  The introduction of environmental
ceiling and social foundation in the
company, the effect of carbon
exposure on economy
 Carbon Foot Printing

 Individual assignment 1:

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 1. Calculating personal carbon
footprint with any available
carbon calculator in website
2. Pick several issues of SDG that
is important for following places
(Pulau Seribu, Jakarta Pusat
and Bogor)

(every Individual assignment and/or

every group assignment are collected
and graded)

 Set up total of 6 group (ordered by

absent list) and prepare
presentation for next 6 topics

2  Understanding corporate social g) a,h) Active

responsibility (including b, lecturing,review
Partnership and Community c assignment,
Development Program/Program discussion and
Kemitraan dan Bina Lingkungan group presentation
BUMN)
 The relation of sustainability
activities within company and
sustainable development goals
 The Impact of sustainable
disclosure on Stakeholder
protection
 Indonesia regulation relating the
sustainability of social and
environmental activities

a) 1. Individual Presentation (2
students)
b)
c) 2. Group presentation
d)
e) Individual assignment 2
f) – Finding and explaining one
major social or environment
activity that affect stakeholder (s)
in one listed company (you have
to choose one)

3 Business Case b Active Lecturing,

 Sustainability practices in business review assignment,
- Voluntary Greenhouse Gas group discussion,
Reductions S and Group
- Community Development Presentation
 Benefit and cost of sustainability
practices

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 Group presentation

Group assignment 1 for next class

 Analyzing business case of

sustainable activity that created
corporate value in one company in
India or South African

4  Sustainability Accounting b Active Lecturing,

- The role of accounting in review
achieving sustainability impact assignment,
on economics, social and Discussion,
environmental corporations and Group
- Certification on carbon
Presentation
emission
- Environmental Management
Accounting
- Full cost environmental
accounting

Group presentation

Individual UAS substitute assignment

- To prepare the writing process of
sustainability reporting as an
individual final result in this course,
first, each student should determine
one corporation to be consult, review
and provide good recomendation.
Understanding process business in
the corporation and writing the
general information and business
process (to be submitted in next
session 6)
5  Sustainability Disclosure c Active Lecturing,
- The importance of corporate Discussion, and
sustainability disclosure Group
- Role and function of Presentation
sustainability report

 Indonesia regulation on
sustainability disclosure

 Group presentation

6  International aggreement and c, Active Lecturing, S

code on sustainability activities d, Discussion,
and disclosure e, presentation UKM
- Kyoto Protocol g business process
- REDD related SR , and

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 - United Nation Global Group
Compact Presentation
- ISO 26000
- GRI

 Environmental assessment and audit

guidance

Individual short presentation related

sustainability reporting -1

Group presentation
7  Green GDP a, Active Lecturing, S
c Discussion,
 Individual short presentation presentation UKM
related sustainability reporting -1 business process
(continued) related SR , and
Group
 Group presentation Presentation
8  GRI 101: d, Active Lecturing,
- Reporting Principles (for e Discussion, and
defining report content and for Group
defining report quality) Presentation
- Using the GRI Standards for
Sustainability Reporting
- Making Claim related to the
use of the GRI Standards
- In accordance “core” dan In
accordance “comprehensive”
- Stakeholders engagement

 Individual assignment 2:
1. What is the criteria to choose
“option in accordance” for a
company ?
2. If one stakeholder is doing
negative for business action
then it is question whether
that stakeholder is necessarily
engaged in sustainability
reporting process. What is
your recommendation?
Please explain what is
reporting principles related
with this case.

(every Individual assignment and/or

every group assignment are collected
and graded)

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 Group presentation
Each group selects one listed
company (local or international
company) as case discussion source

For next class, each group evaluates

the implementation of GRI 102 on
General Disclosure

9  GRI 102 : General Disclosure b, Active Lecturing,

 Organization’s profile d, f Discussion, and
 Strategy Group
 Ethics and Integrity Presentation
 Governance
 Stakeholder Engagement
Practice
 Reporting process

 GRI 103 : Management Approach

 Material topics and its

boundary

 Management approach and

its components

 Evaluation of management
approach

 Case discussion and group

presentation

For next class, each group evaluates

the implementation of GRI 200 on
Economic

10  GRI 200 : Economic (201-206) b, Active Lecturing,

d, f Small Discussion,
 Case discussion and group and Group
presentation Presentation
For next class, each group evaluates
the implementation of GRI 300 and
GRI 400
11  GRI 300 : Environmental (301- b,d Active Lecturing,
307) ,f Small Discussion,
 GRI 400 : Social (401-411) and Group
Presentation

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 Case discussion and group
presentation

Individual assignment 3
- Explain how Whistle-Blowing
System can support anti-
corruption risks

12  Progrees report for individual b, Discussion

assignment on sustainability d,
report – 2 which has contents of e,
stakeholder and material aspects g
13  Assurance for Sustainability b, Active Lecturing,
Reporting c Discussion, and
- The role assurance Group
- Assurance standard Presentation
- Type and level assurance
- Assurance process
 Audit for environmental performance
14 - Decision making based on a) b,b) Active Lecturing,
sustainability information d Discussion, and
- The use of sustainability Group
information by investor Presentation
- Socailly Responsible Investing

Teaching method uses active lecturing , class discussions,

individual presentation and group presentation in which students
achieve the study objectives by discussing and completing
related problems or cases under the guidance of lecturer. The
problems and cases are taken from the text book and other
sources.

The specific learning methods used in this subject are:

1. Active Lecturing
The lecturer provides presentation about the related topic in
Teaching/Learni the session and encourages students to critically discuss and
ng Methodology draw complex connections among ideas related to the topic.
2. Group Discussion and presentation on reading materials
In first part of course period, students will participate in a
group discussion. The discussion is designed to raise their
curiosity as well as to critically solve some individual and
group assignments.
For group assigment, students will be divided into groups and
discuss the reading materials (and also can gather any
information besides the reading materials identify in this
syllabus to support their understanding) related to the
assignment. The lecturer observes and facilitates the
discussion as well as notes each student’s participation in the
discussion. The lecturer will choose one group and the

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 selected group will present their understanding class material.
The lecturer concludes the discussion.
3. Group Discussion and Presentation on analyzing GRI
implementation of public company
In second part of course period, every group shall analyze
sustainability report of public company based on GRI
Standards and other course material to support their
understanding how companies focus and engage major
sustainable activities that will benefit the company and
stakeholder.
4. Individual assignment
Each individual answer the question that will be graded
5. Individual final paper as final exam substitution
At the end of the class, each student shall prepare and submit
small-medium enterprise sustainability report that
demonstrates their writing skill, reasoning and critical thinking
and covers the topic(s) contained in sustainability report
based on GRI Standards.

Evaluation steps
1. Step 1
Student select a company and prepare presentation about
targeted company to be reported. Presentation is about
economy entity, its products , its location, business process,
economic scale, probably impact to social nad/or environmental
issues.
2. Step 2
Progress report contents (in power point):
 Finding major social or environment activities that can affect
the company performance based on observation, available
information, relevant theories and interviuw result with the
owner
 Determine major stakeholder and material aspect
 Preliminary study about sustainability activities based GRI
Standards
3. Step 3
Final sustainability report accompanied by related power point
and poster. Final sustainability report shall be submitted at final
exam date or earlier. Standard report in bahasa Indonesia
based on standard writing guidance from Universitas Indonesia.
Please download guidance from
http://www.ui.ac.id/download/files/Pedoman-TA-UI%20-SK-
Rektor-2008.pdf .

Assessment Specific Assessment % Intended Learning Outcomes to

Method in Methods/Tasks Wei be Assessed
Alignment with ghti
Intended ng

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Learning LO I. Tech LO II.
Outcomes Competence Professional
Skills, Values
and Attitudes
a b C d E A b c d
Continuous Assessment 100
%
GROUP 25% a b c d e f g
Group assignment and v √ v √ v V √
presentation (15%)
Small Group √ v √ V √ √
Discussion and paper
(10%)
INDIVIDUAL 75 √
%
Mid Term Exam (20%) v v v V
Final Exam/ v v v v V V v V
Sustainability Report
Assignment (30%)
Individual assignment v v v v V V v V
(10%
Participation and v v v v V v v v √
Discussion (10%)
Presentation (5%) v v v v V v v V √
√

Student Study In Class

Effort Expected Teaching 10 Hours
Presentation 15 Hours
Discussion 10 Hours
Other student study effort:
Student independent study 42 Hours
Discussion pr parathion 18 Hours
Final paper preparation 14 Hours
Session 1
Reference and  Krugman, P., 2010, ‘Building a Green Economy’, The New
Reading York Times, 4 November 2010.
 Sustainable Development Goals, UNDP 2015
 Raworth, Kate. "A safe and just space for humanity: can we
live within the doughnut." Oxfam Policy and Practice: Climate
Change and Resilience 8.1 (2012): 1-26.
 Carbon FootPrinting, Carbon Trust

Session 2
 Van Marrewijk, Marcel. "Concepts and definitions of CSR and
corporate sustainability: between agency and communion."
Journal of business ethics 44.2-3 (2003): 95-105.

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  Moir, Lance. “What Do We Mean By Corporate Social
Responsibility” Corporate Governance, 2001, Vol 1, Issues 2
Page 16-22
 CEO Guide to Sustainable Development Goals WBCSD
 Indonesia Regulation on Social and Environment such
Evironmental Protection Act, Labor Act, Water Act, Company
Act and others

Session 3
 Hoffman, A.J. (2005) Climate Change Strategy: The Business
Logic Behind Voluntary Greenhouse Gas Reductions.
California Management Review, 47(3), pg. 21-46
 Geoffrey B. Sprinkle, Laureen A. Maines, The benefits and
costs of corporate social responsibility, Business Horizons,
Volume 53, Issue 5, September–October 2010, Pages 445-
453, ISSN 0007-6813.
 Kramer, Mark R., and M. E. Porter. "Strategy and society: The
link between competitive advantage and corporate social
responsibility." Harvard business review (2007).

Session 4
 Lamberton, Geoff. "Sustainability accounting—a brief history
and conceptual framework." Accounting Forum. Vol. 29. No. 1.
Elsevier, 2005.
 Bebbington, Jan, and Carlos Larrinaga-González. "Carbon
trading: accounting and reporting issues." European
Accounting Review 17.4 (2008): 697-717.
 Jasch, Christine. "The use of Environmental Management
Accounting (EMA) for identifying environmental costs." Journal
of Cleaner Production 11.6 (2003): 667-676.

Session 5
 Buhr, N. 2007, ‘Histories of and rationales for sustainability
reporting’, in Sustainability, Accounting and Accountability eds
J. Unerman, J. Bebbington, J. and B O’Dywer, Routledge,
London and New York, pp 57-69.
 Dhaliwal, Dan S., et al. "Voluntary nonfinancial disclosure and
the cost of equity capital: The initiation of corporate social
responsibility reporting." The Accounting Review 86.1 (2011):
59-100.
 Specific regulation regarding social and environmental
disclosure

Session 6

 Kyoto Protocol,
http://unfccc.int/resource/docs/convkp/kpeng.pdf
a. Lau, Lee Chung, Keat Teong Lee, and Abdul Rahman
Mohamed. "Global warming mitigation and renewable
energy policy development from the Kyoto Protocol to
the Copenhagen Accord—A comment." Renewable

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12
 and Sustainable Energy Reviews 16.7 (2012): 5280-
5284.
b. REDD, http://www.un-redd.org/
c. Thompson, Mary C., Manali Baruah, and Edward R.
Carr. "Seeing REDD+ as a project of environmental
governance." environmental science & policy 14.2
(2011): 100-110.
d. United Nation Global Compact,
http://www.unglobalcompact.org/
 ISO 26000,
http://www.iso.org/iso/home/standards/iso26000.htm
 GRI, https://www.globalreporting.org/Pages/default.aspx

Session 7

 Talberth, John, and Alok K. Bohara. "Economic openness and

green GDP." Ecological Economics 58.4 (2006): 743-758.
 Boyd, James. "Nonmarket benefits of nature: What should be
counted in green GDP?." Ecological economics 61.4 (2007):
716-723.
 Boyd, James, and Spencer Banzhaf. "What are ecosystem
services? The need for standardized environmental accounting
units." Ecological Economics 63.2 (2007): 616-626.

Session 8 - 12

 GRI Consolidated Set of GRI Standards

a. GRI 101 : Foundation 2016 (eff. date 1 Juli 2018)
b. GRI 102 : General Disclosure 2016 (eff. date 1 Juli
2018)
c. GRI 103 : Management Approach 2016 (eff. date 1 Juli
2018)

Session 13

d. Ballou, Brian, Dan L. Heitger, and Charles E. Landes.

"The future of corporate sustainability reporting: A
rapidly growing assurance opportunity." Journal of
Accountancy 202.6 (2006): 65-74.
e. Simnett, M., Chua, W.F. and A. Vanstraelen,
‘Assurance on sustainability reports: An international
comparison’, Accounting Review, 84, 2009, pp. 937-67.
f. International Standard on Assurance Engagement
(ISAE) 3000, IFAC, 2006
g. AA1000 Accountability Principles Standard,
AccountAbility, 2008
h. AA1000 Assurance Standard, AccountAbility, 2008
i. PROPER, http://proper.menlh.go.id/portal/

Session 14

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 Elliott, W. Brooke, et al. "The Unintended Effect of Corporate Social
Responsibility Performance on Investors' Estimates of Fundamental
Value." The Accounting Review 89.1 (2013): 275-302

Additional reading:
 Raworth, Kate. "A safe and just space for humanity: can we
live within the doughnut." Oxfam Policy and Practice: Climate
Change and Resilience 8.1 (2012): 1-26.
 Shrivastava, Paul. "The role of corporations in achieving
ecological sustainability." Academy of management review
20.4 (1995): 936-960.

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