An assessment on faculty sustainability reporting guideline (FRSP)

Indonesia’s sustainable development goals for higher education

  • Eza Gusti Anugerah
  • Muhammad Miqdad
  • Agung Budi Sulistiyo Budi Sulistiyo
  • Oktaviani Ari Wardhaningrum
Keywords: sustainability, Reporting, Development, Guideline, Indonesia


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 not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.


Alisjahbana, A. (2018). Menyongsong SDGs Kesiapan Daerah-Daerah di Indonesia. Bandung: Unpad Press.

Anonim (2019a). Ini Definisi Laporan Keberlanjutan. (Retrieved from:

Anonim. (2019b). Peraturan Presiden Nomor 59 Tahun 2017 tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. (Retrieved from: page/5-perpres).

Anugerah, E. G., Saraswati, E., & Andayani, W. (2018). Quality of Disclosure and Corporate Social Responsibility Reporting Practices in Indonesia, Jurnal Akuntansi, 12(3), 337-353. doi:

Badan Pusat Statistik.(2019). Badan Pusat Statistik. (Retrieved from: )

Burritt, R. & Schaltegger, S. (2010), "Sustainability accounting and reporting: fad or trend?", Accounting, Auditing & Accountability Journal, 23 (7): 829-846.

Cooper, D. J., & Morgan, W. (2008). Case study research in accounting. Accounting Horizons, 22(2), 159–178.

Costanza, R., Daly, L., Fioramonti, L., Giovannini, E., Kubiszewski, I., Mortensen, L. F.,& Wilkinson, R. (2016). Modelling and measuring sustainable wellbeing in connection with the UN Sustainable Development Goals. Ecological Economics, 130: 350–355. doi:10.1016/j.ecolecon.2016.07.009

Dahl, A. L. (2012). Achievements and gaps in indicators for sustainability. Ecological Indicators, 17, 14–19. doi:10.1016/j.ecolind.2011.04.032

Deegan, C. (2004). Financial Accounting Theory. Australia: McGraw-Hill.

Dingwerth, K., & Eichinger, M. (2010). Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower. Global Environmental Politics, 10(3): 74–96. doi:10.1162/glep_a_00015

Global Green Growth Institute. (2016). Pertumbuhan Ekonomi Hijau dan Perencanaan Investasi: panduan untuk untuk menggunakan analisis biaya manfaat yang diperluas. GGGI.

Global Reporting Initiative (GRI). (2019a). What is sustainability reporting? (Retrieved from:

Global Reporting Initiative (GRI). (2019b). Benefits of reporting? (Retrieved from:

Global Reporting Initiative (GRI). (2019c). Global Reporting Initiative. (Retrieved from:

Google. (2019). Google eBook of ''Encyclopedia Britannica''. (Retrieved from:

GRI, UNGC, & WBCSD. (2015). SDG Compass: The Guide for Business Action on the SDGs. GRI.

Griggs, D., Stafford-Smith, M., Gaffney, O., Rockström, J., Öhman, M.C., Shyamsundar, P., Noble, I., (2013). Policy: sustainable development goals for people and planet. Nature 495 (7441), 305–307. doi:10.1038/495305a.

Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59: 5–21. doi:10.1016/j.jclepro.2013.07.005

Hák, T., Janoušková, S., & Moldan, B. (2016). Sustainable Development Goals: A need for relevant indicators. Ecological Indicators, 60, :565-573. doi:10.1016/j.ecolind.2015.08.003

Hajer, M., Nilsson, M., Raworth, K., Bakker, P., Berkhout, F., Boer, Y.D., Rockström, J., Ludwig, K.,& Kok , M.. (2015). Beyond Cockpit-ism: Four Insights to Enhance the Transformative Potential of the Sustainable Development Goals. Sustainability, 7(2): 1651-1660;

Haskins, C. H. (1898). The Life of Medieval Students as Illustrated by their Letters. The American Historical Review. 3 (2): 203. doi:10.2307/1832500. ISSN 0002-8762.

Keesstra, S.D., Bouma, J.,Wallinga, J. Tittonell, P., Smith, P., Cerdà, A., Montanarella, L., Quinton, J. N., Pachepsky, Y.,Putten, W.H.V.D., Bardgett, R.D.Moolenaar,S., Mol1, G., Jansen, B.& Fresco, L.O. (2016). The significance of soils and soil science towards realization of the United Nations Sustainable Development Goals.SOIL, 2, 111–128, 2016. doi:10.5194/soil-2-111-2016.

Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia. (1989). Undang-Undang Republik Indonesia Nomor 2 Tahun 1989 tentang Sistem Pendidikan Nasional.

Kementerian Riset, Teknologi, Dan Pendidikan Tinggi Republik Indonesia. (2003). Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional.

Kruk, M. E., Gage, A. D., Arsenault, C., Jordan, K., Leslie, H. H., Roder-DeWan, S., & Pate, M. (2018). High-quality health systems in the Sustainable Development Goals era: time for a revolution. The Lancet Global Health. doi:10.1016/s2214-109x(18)30386-3 .

Kurniawati, D. (2019). Sustainability Report. (Retrieved from:

Levy, D. L., Szejnwald Brown, H., & de Jong, M. (2009). The Contested Politics of Corporate Governance. Business & Society, 49(1), 88–115. doi:10.1177/0007650309345420.

Lewis, C.T. & Short, C. (1966), A Latin Dictionary, Oxford: Clarendon Press

Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2-3): 99–107. doi:10.1016/j.jclepro.2010.01.004.

Merriam, S. B., & Tisdell, E. J. (2015). Qualitative research: A guide to design and implementation. John Wiley & Sons.

Milne, M. J., & Gray, R. (2012). W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal of Business Ethics, 118(1), 13–29. doi:10.1007/s10551-012-1543-8.

Moldan, B., Janoušková, S., & Hák, T. (2012). How to understand and measure environmental sustainability: Indicators and targets. Ecological Indicators, 17, 4–13. doi:10.1016/j.ecolind.2011.04.033

Moleong, L. J. (2005). Metodologi Penelitian Kualitatif. Remaja Rosdakarya, Bandung.

Nazari, J. A., Herremans, I. M., & Warsame, H.A. (2015), Sustainability Reporting: External Motivators and Internal Facilitators, Corporate Governance, 15 (3), 375-390.

Norheim, O. F., Jha, P., Admasu, K., Godal, T., Hum, R. J., Kruk, M. E., & Peto, R. (2015). Avoiding 40% of the premature deaths in each country, 2010–30: review of national mortality trends to help quantify the UN Sustainable Development Goal for health. The Lancet, 385(9964), 239–252. doi:10.1016/s0140-6736(14)61591-9 .

Noviyanto. (2019). Mengenal Sustainable Development Goals. (Retrieved from:

Panuluh, S. dan Fitri,M.R., (2016). Perkembangan Pelaksanaan Sustainable Development Goals (SDGs) di Indonesia. International NGO Forum on Indonesian Development (INFID).

Prahadi, Y.Y. (2019). Bikin Laporan Keberlanjutan, Ini Manfaatnya Buat Perusahaan. (Retrieved from:

Sachs, J.D., 2012. From millennium development goals to sustainable development goals. Lancet, 379 (9832): 2206–2211. doi:

Sekaran, U., & Bougie, R. (2013). Research Methods for Business: a Skill Building Approach, 6th edition. United Kingdom: John Wiley & Sons Ltd.

Sustainable Development Solutions Network. (2018). University Commitment to the Sustainable Development Goals (Retrieved from:

United Nations (UN). (2015). Transforming Our World: the 2030 Agenda for Sustainable Development (Retrieved from:

United Nation (UN). (2019). 17 Goals to Transform Our World. (Retrieved from:

How to Cite
Anugerah, E., Miqdad, M., Sulistiyo, A. B. S., & Wardhaningrum, O. (2020). An assessment on faculty sustainability reporting guideline (FRSP). International Journal of Research in Business and Social Science (2147- 4478), 9(1), 94-105.