STRENGTHENING BRAWIJAYA UNIVERSITY’S SUSTAINABILITY STRATEGY THROUGH SDGs INTEGRATION IN SUSTAINABILITY REPORT
DOI:
https://doi.org/10.33197/bes.vol5.iss2.2025.3422Kata Kunci:
Brawijaya University, Sustainability Report, GRI Standards, Sustainable Development GoalsAbstrak
The goal of this research is to examine the extent to which Universitas Brawijaya (UB) discloses its contribution in its Sustainability Report to the Sustainable Development Goals (SDGs). The content analysis methods employed in this qualitative investigation are based on the Global Reporting Initiative (GRI Standards 2021) and the SDG Compass framework. The data used are derived from UB's 2022 sustainability report. The sustainability of disclosures and their role in accomplishing the SDGs were evaluated through content analysis. The study results indicate that UB received a Gold Award from the Asia Sustainability Reporting Rating (ASRRAT) 2022. This study found that the integration of SDGs in UB's sustainability report is still partial, predominantly focused on descriptive aspects of activities and not fully impact-based reporting. Policy recommendations include strengthening the integration of SDGs into university governance, enhancing the caliber and openness, developing academically based sustainable innovation, and expanding cross-sector strategic partnerships. Furthermore, a formal stakeholder-based materiality assessment is needed as a concrete action. These findings contribute to strengthening Universities' function as change agents in Indonesia's sustainable development.
Unduhan
Referensi
Al Hamzah, M. H., Kurniawan, W. O., Rizqiani, A., & Indra, D. (2023). Analisis Komparatif Laporan Keberlanjutan Kategori Sosial Standar Gri Pada Perusahaan Telekomunikasi. Majalah Ekonomi, 28(01), 95–102. https://doi.org/10.36456/majeko.vol28.no01.a7098
Amalia, R., Kharisma, A. N., & Firmansyah, A. (2024). Pengungkapan Aspek Sosial Sesuai Standar GRI 400 Versus Kepercayaan Pemangku Kepentingan. Akuntansiku, 3(3), 145–156. https://doi.org/10.54957/akuntansiku.v3i3.672
Azzahra, B. (2022). Integrated Reporting Adoption: Sustainable Corporate Strategy in Achieving Sdg 2030. Ajar, 5(01), 117–132. https://doi.org/10.35129/ajar.v5i01.267
Barth. (2011). Higher Education for Sustainable Development: Students’ Perspectives on an Innovative Approach to Educational Change. Journal of Social Sciences, 7(1), 13–23. https://doi.org/10.3844/jssp.2011.16.26
Brenner, B. (2018). Transformative sustainable business models in the light of the digital imperative-a global business economics perspective. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124428
Ceulemans, K., Lozano, R., & Alonso-Almeida, M. del M. (2015). Sustainability reporting in higher education: Interconnecting the reporting process and organisational change management for sustainability. Sustainability (Switzerland), 7(7), 8881–8903. https://doi.org/10.3390/su7078881
Chen, C. J., Guo, R. S., Hsiao, Y. C., & Chen, K. L. (2018). How business strategy in non-financial firms moderates the curvilinear effects of corporate social responsibility and irresponsibility on corporate financial performance. Journal of Business Research, 92, 154–167. https://doi.org/10.1016/j.jbusres.2018.07.030
Dewi, N. M. D. A. P. (2014). penilaian kinerja berdasarkan keuangan dan non-keuangan rumah sakit umum daerah Fakultas Ekonomi ( Unud ), Bali , Indonesia sakit yang tidak memerlukan penanganan yang darurat . Pelayanan yang baik dan. E-Jurnal Akuntansi, 7(3), 761–777. http://ojs.unud.ac.id/index.php/Akuntansi/article/viewFile/7625/6908
Fifka, M. S., & Drabble, M. (2012). Focus and Standardization of Sustainability Reporting - A Comparative Study of the United Kingdom and Finland. Business Strategy and the Environment, 21(7), 455–474. https://doi.org/10.1002/bse.1730
Kaplan, R. S., & Norton, D. P. (2000). Having trouble with your strategy? Then map it. In Harvard business review (2nd Editio, Vol. 78, Issue 5).
Langer, M. (2006). Comparability of sustainability reports: A Comparative content analysis of Austrian sustainability reports. In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability Accounting and Reporting (pp. 581–602). Springer Netherlands. https://doi.org/10.1007/978-1-4020-4974-3_26
Meutia, I., Kartasari, S. F., Yusrianti, H., & Yaacob, Z. (2022). Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review). Indonesian Journal of Sustainability Accounting and Management, 6(1). https://doi.org/10.28992/ijsam.v6i1.501
Orazalin, N., & Mahmood, M. (2020). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164. https://doi.org/10.1108/JAEE-12-2018-0137
Pipit Muliyah, D. (2020). Pengukuran Tingkat Kinerja Keuangan Dan Kinerja Non Keuangan Pada Bank Syariah Di Lima Negara Asia. Journal GEEJ, 7(2), 69–78. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/8168%0Ahttps://www.unisbank.ac.id/ojs/index.php/fe9/article/download/8168/3159
Rathnayaka Mudiyanselage, N. C. S. (2018). Board involvement in corporate sustainability reporting: evidence from Sri Lanka. Corporate Governance (Bingley), 18(6), 1042–1056. https://doi.org/10.1108/CG-10-2017-0252
Rohma, F. F. (2021). Analisis Komparabilitas dan Fleksibilitas Triple Bottom Line Pada Aliran Kas Investor. Kajian Akuntansi, 22(1), 78–87. https://doi.org/10.29313/ka.v22i1.6027
Saldaña, J. (2011). A survey of qualitative data analytic methods. In Fundamentals of Qualitative Research: Understanding Qualitative Research.
Sari, M. P., Hajawiyah, A., Raharja, S., & Pamungkas, I. D. (2020). The report of university sustainability in Indonesia. International Journal of Innovation, Creativity and Change, 11(8), 110–124.
Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. Journal of Physics A: Mathematical and Theoretical, 44(8), 741–749. https://doi.org/10.1088/1751-8113/44/8/085201
