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 Yan Rahadian yan.rahadian@yahoo.com

Subject Code ECAU601310

Subject Title Sustainability Reporting and Environmental Audit
Credit 3
Year 4
Prerequisite Subject Audit and Assurance 2
Role and Purpose This course discusses the Sustainable Development Goals
(SDGs), social and environmental influences of business
activities, the roles/initiatives of various parties in achieving
SDGs including business entities, sustainability-based
economics, sustainability accounting and disclosure,
frameworks and assurance for sustainability reporting,
environmental audits, the use of sustainability information in
decision making, as well as regulations in Indonesia related to
sustainability. After completing this course, students are
expected to be able to prepare an entity's sustainability report
based on best practice sustainability reporting guidelines and
be able to explain the auditor's role in providing insurance
related to sustainability issues.

Subject Learning 1. Students are able to explain the concept of SDGs (C2)
Outcomes 2. Students are able to model the SDGs issue in Indonesia
(C2)
3. Students are able to explain the impact of SDGs/
Sustainability on the economy (C2)
4. Students are able to explain the background of the issue
of sustainability (C2)
5. Students are able to analyze international initiatives
related to sustainability issues (C4)

halaman 1 dari 7
 6. Students are able to analyze regulations related to
sustainability issues in Indonesia (C4)
7. Students are able to illustrate the activities of Corporate
Social Responsibility - CSR (C3)
8. Students are able to explain the background / motives of
sustainability activities carried out by business entities
(C2)
9. Students are able to illustrate business entity sustainability
strategies in achieving SDGs (C3)
10. Students are able to explain several conceptions of macro
accounting in calculating the impact of sustainability on
the economy (C2)
11. Students are able to explain several conceptions of micro
accounting for transactions related to the issue of
sustainability (C2)
12. Students are able to explain the urgency / benefits of
sustainability reporting (C2)
13. Students are able to explain the best practice guidelines
for sustainability reporting, including regulations in
Indonesia (C2)
14. Students are able to illustrate sustainability disclosures
according to best practice sustainability reporting
guidelines (C3)
15. Students are able to compare the practice of disclosure of
an entity's sustainability with the best practice
sustainability reporting guidelines (C5)
16. Students are able to prepare an entity's sustainability
report based on best practice sustainability reporting
guidelines (C6)
17. Students are able to explain the role of auditors in
providing insurance related to sustainability issues (C2)
18. Students are able to compare several insurance standards
on sustainability reports (C5)
19. Students are able to work together in groups (A3)
20. Students are able to participate in carrying out activities
that are more environmentally friendly (A3)

Topics

Session Topic LO Method

#
1  Sustainable Development Goals - 1, 2, 3,- Interactive Lecturing
 Green Economy 4 and Question-based
 Environment and social limitation Learning

Group assignment 1: Discuss international

initiatives and regulation in Indonesia
related to sustainability

Indiviudal assignment: Prepare

sustainabiity report according to the GRI
Standards.

halaman 2 dari 7
2  International initiative related to a) 5, 6 b) Interactive Lecturing
sustainability issues and Cooperative
 Indonesia regulation related to Learning
sustainability

Group assignment 2: Find and explain one

major corporate social responsibility
activity that affect stakeholder (s) in one
listed company

3 Corporate Social Responsibility 7 Interactive Lecturing

and Cooperative
Group assignment 3: Find and explain Learning
example of sustainability strategy in one
listed company

4  Background of sustainability activites 8, 9 Interactive Lecturing

 The company's sustainability strategy and Cooperative
to achieve SDGs Learning

Group assignment 4: Discuss and explain

some issues related to quantification of
sustainability issues in economy

5  Quantification of sustainability issues in 10 Interactive Lecturing

the economy and Cooperative
Learning
Group assignment 5: Discuss and explain
financial and management accounting
issues related to sustainability activity

6  Financial accounting related to 11 Interactive Lecturing

sustainability activities and Cooperative
 Management accounting related to Learning
sustainability activities

Group assignment 6: Discuss and explain

the development and background of
sustainability disclosure

7  Development of sustainability 12 Interactive Lecturing

disclosure and Cooperative
 Background on disclosure of Learning
sustainability

Group assignment 7: Find and explain the

example of sustainability disclosure
according to GRI 101-103 in one listed
company

8  GRI 101 – 103 13, 14, Interactive Lecturing

 Regulation of sustainability disclosure 15 and Cooperative
in Indonesia Learning

halaman 3 dari 7
 Group assignment 8: Find and explain the
example of sustainability disclosure
according to GRI 200 in one listed
company

9  GRI 200 13, 14, Interactive Lecturing

15 and Cooperative
Group assignment 9: Find and explain the Learning
example of sustainability disclosure
according to GRI 300 in one listed
company

10  GRI 300 13, 14, Interactive Lecturing

15 and Cooperative
Group assignment 10: Find and explain Learning
the example of sustainability disclosure
according to GRI 400 in one listed
company

11  GRI 400 13, 14, Interactive Lecturing

15 and Cooperative
Group assignment 11: Discuss and Learning
explain the assurance standrad for
sustainability report assessment

12  Assurance servicces related to 17, 18 Interactive Lecturing

sustnaibility reporting and Cooperative
 Assurance standard of sustainability Learning
report

Indiviudal assignment: Present

sustainabiity report according to the GRI
Standards.

13  Preparation of sustainability report 16 Project-based

Learning
14  Preparation of sustainability report a) 16 b) Project-based
Learning

Teaching method uses active learning (student centered active

Teaching/Learning learing) in the form of cooperative learning, project-based
Methodology learning, question-based learning, and interactive lecturing.

Assessment Method in Alignment with Intended Learning Outcomes

halaman 4 dari 7
 Specific Assessment % Intended Learning Outcomes to be Assessed
Methods/Tasks Weighting
1-3 4-6 7 8-9 10-12 13-15 16 17-19 20
Continuous 100%
Assessment
GROUP 25%
Group assignment and v v v v v v v √
presentation (25%)
INDIVIDUAL 75% √
Mid Term Exam (25%) v v v v v
Final v
Exam/Sustainability
Report Assignment
(35%)
Participation and v v v v v v v v √
Discussion (5%)
Presentation (5%) v v v v v v v √
Peer assessment (5%) v v v v v v v

Student Study Effort In Class

Expected Teaching 05 Hours
Presentation 15 Hours
Discussion 15 Hours
Other student study effort:
Student independent study 40 Hours
Discussion preparation 20 Hours
Final paper preparation 10 Hours
Session 1
Reference and  Sustainable Development Goals, UNDP 2015
Reading  Krugman, P., 2010, ‘Building a Green Economy’, The
New York Times, 4 November 2010.
 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.

Session 2
 Kyoto Protocol,
http://unfccc.int/resource/docs/convkp/kpeng.pdf
 REDD, http://www.un-redd.org/
 United Nation Global Compact,
http://www.unglobalcompact.org/
 ISO 26000
 Regulation in Indonesia related to sustainaibility
activites (Indonesia Regulation on Social and
Environment such Evironmental Protection Act, Labor
Act, Water Act, Company Act and others)

halaman 5 dari 7
Session 3
 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.
 Moir, Lance. “What Do We Mean By Corporate Social
Responsibility” Corporate Governance, 2001, Vol 1,
Issues 2 Page 16-22
 Shrivastava, Paul. "The role of corporations in
achieving ecological sustainability." Academy of
management review 20.4 (1995): 936-960.

Session 4
 Hoffman, A.J. (2005) Climate Change Strategy: The
Business Logic Behind Voluntary Greenhouse Gas
Reductions. California Management Review, 47(3),
pg. 21-46
 Sprinkle, Geoffrey B., and 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.
 CEO Guide to Sustainable Development Goals
WBCSD
 Kramer, Mark R., and M. E. Porter. "Strategy and
society: The link between competitive advantage and
corporate social responsibility." Harvard business
review (2007).

Session 5
 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 6
 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 7
 Buhr, N. 2007, ‘Histories of and rationales for
sustainability reporting’, in Sustainability, Accounting
and Accountability eds J. Unerman, J. Bebbington, J.

halaman 6 dari 7
 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.
 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

Session 8 - 11
 GRI Consolidated Set of GRI Standards (eff. Date 1
Juli 2018)
 Regulation in Indonesia related to sustainability
reporting

Session 12
 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 13-14
 Progress report of sustainability report preparation
project

halaman 7 dari 7