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SYLLABUS
SUSTAINABILITY REPORTING AND ENVIRONMENTAL AUDIT
(LAPORAN KEBERLANJUTAN DAN AUDIT LINGKUNGAN)
ECAU601310
1. Tim Pengajar
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To understand the importance of assurance, the students will
study the principles of and practice of environmental audit.
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)
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)
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Group presentation
Group presentation
Indonesia regulation on
sustainability disclosure
Group presentation
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- United Nation Global Group
Compact Presentation
- ISO 26000
- GRI
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.
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Group presentation
Each group selects one listed
company (local or international
company) as case discussion source
Evaluation of management
approach
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Case discussion and group
presentation
Individual assignment 3
- Explain how Whistle-Blowing
System can support anti-
corruption risks
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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 .
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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 √
√
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
Session 8 - 12
Session 13
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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