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 maangement, sustainability
disclosure, and environmental audit in business, industries and
communities and how sustainability reporting and environmental
audit affect business decision and Green GDP. In addtion, the
subject provide guidance for analyzing business process
regarding corporate social and environmental activities in order to
prepare corporate sustainability reporting. This subject focus on
sustainability accountability and reporting. Students will study
sustainability principles and international procedure for preparing
sustainability reporting and for understanding assurance .

Finally, the students are able to write sustainability reporting for

small medium enterprise. On the other side, the objective is to
drive small medium enterprise to disclose all sustainability
activities.

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

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 analyze and assess major sustainability 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

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 communicate with the owner of business that
sustainability will be written
ii. Able to present the progress clearly and concisely

Topic (In every Sessi Topic LO Method

session, on
evidence of #
related CG 1 Theories and concepts, the a) a,b) Active Lecturing
practice in Importance of sustainability b and Small
Indonesia is activities and disclosure, the Discussion
discussed) introduction of environmental
ceiling and social foundation in the
company, the effect of carbon
exposure on economy

Individual assignment 1:
1. Calculating personal carbon
footprint with any available
carbon calculator in website
2. Provide one example for each
social and environmental
activities
3. What is your opinion the
importance of sustainability
issues in the view of customer
and employee?

(every Individual assignment and/or

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 every group assignment are collected
and graded)
2 The impact of sustainability e) a,f) Active
activities and disclosure in b, lecturing,review
business and industry and c assignment,
understanding corporate social discussion and
responsibility group presentation
Stakeholder protection

a) Group presentation
b)
c) Individual assignment 2
d) Finding and explaining one
major social or environment
activity that affect one stakeholder
in one listed company

3 Sustainability practices in business b Active Lecturing,

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

Group presentation

Group assignment 1

Finding and review the result of

empirical evidence of voluntary
corporate social responsible
affecting corporate performance

4 Sustainability Accounting b Active Lecturing,

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

Group presentation

Individual UAS substitute assignment

- To prepare the writing process of
sustainability reporting as final result
in this course, each student
determines small-medium

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 corporation. Then, Writing its
business process to be submitted in
next 2 session
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
- United Nation Global
Group
Compact
- ISO 26000
Presentation
- 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 G4 Guideline: d, Active Lecturing,
- Principle to define report e Discussion, and
content Group
- Principle to define report Presentation
quality
- In accordance core dan In
accordance comprehensive
- Aspects dan indicators dari
GRI G4 (economy,
environment, and social)
- Stakeholders engagement
- Materiality and boundary

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 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?

(every Individual assignment and/or

every group assignment are collected
and graded)

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 4 on
General Standard Disclosure and
Economic Standard Disclosure one

9 General Standard Disclosure b, Active Lecturing,

Specific Standard Disclosure d, f Discussion, and
Economic Group
Presentation
Case discussion and group
presentation

For next class, each group evaluates

the implementation of GRI 4 on
Environmental Standard Disclosure

10 Specific Standard Disclosure b, Active Lecturing,

Environment d, f Small Discussion,
and Group
Case discussion and group Presentation
presentation
For next class, each group evaluates
the implementation of GRI 4 on
Social Standard Disclosure
11 Specific Standard Disclosure b,d Active Lecturing,
Social ,f Small Discussion,
Deepening topic : Anti Bribery and Group

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 Case discussion and group Presentation
presentation

Individual assignment 3
Identify the risk of bribery in your
small-medium enterprise case.

12 Progrees report for individual b, Discussion

assignment on sustainability d,
report 2 including its risk of e,
bribery (substitute UAS) g
13 Assurance for Sustainability b, Active Lecturing,
Reporting c Discussion, and
Anti Bribbery Group
- The role assurance Presentation
- Assurance standard
- 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
the session and encourages students to critically discuss and
Teaching/Learni draw complex connections among ideas related to the topic.
ng Methodology 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 students participation in the
discussion. The lecturer will choose one group and the
selected group will present their understanding about class

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 material to the class. 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 basen on GRI-4 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-4.and deepening social topic on anti-bribery .

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 with the owner
Preliminary study about sustainability activities based GRI 4.
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
Learning LO I. Tech LO II.
Outcomes Competence Professional
Skills, Values
and Attitudes
a b C d E A b c d

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 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 Raworth, Kate. "A safe and just space for humanity: can we live
Reading within the doughnut." Oxfam Policy and Practice: Climate Change
and Resilience 8.1 (2012): 1-26.
Krugman, P., 2010, Building a Green Economy, The New York
Times, 4 November 2010.

Session 2
Shrivastava, Paul. "The role of corporations in achieving ecological
sustainability." Academy of management review 20.4 (1995): 936-
960.
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.

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

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 corporate social responsibility, Business Horizons, Volume 53, Issue
5, SeptemberOctober 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 accountinga brief history and
conceptual framework." Accounting Forum. Vol. 29. No. 1. Elsevier,
2005.
Bebbington, Jan, and Carlos Larrinaga-Gonzlez. "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 ODywer, 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.
Corporate Act (Undang-Undang Perusahaan Terbatas)
Specific regulation regarding social and environmental disclosure

Session 6

Kyoto Protocol, http://unfccc.int/resource/docs/convkp/kpeng.pdf

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 AccordA
comment." Renewable and Sustainable Energy Reviews 16.7
(2012): 5280-5284.
REDD, http://www.un-redd.org/
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.
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?

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 The need for standardized environmental accounting units."
Ecological Economics 63.2 (2007): 616-626.

Session 8 - 12

GRI G4 Sustainability Reporting Guidelines

GRI G4 Implementation Manual
ISO 37001 Anti-Bribery Management System (additional topic for
session 11)

Session 13

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.
Simnett, M., Chua, W.F. and A. Vanstraelen, Assurance on
sustainability reports: An international comparison, Accounting
Review, 84, 2009, pp. 937-67.
International Standard on Assurance Engagement (ISAE) 3000,
IFAC, 2006
AA1000 Accountability Principles Standard, AccountAbility, 2008
AA1000 Assurance Standard, AccountAbility, 2008
PROPER, http://proper.menlh.go.id/portal/

Session 14
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

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