Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards

: One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.


Introduction
The concept of sustainability accounting is now a new paradigm in the development of accounting systems in organizations.Conceptually, the concept of sustainability accounting can be interpreted as a tool or technique that can be used by business entity management to help businesses become more sustainable.The word "sustainable" here means that there is a transformation in the accounting system where entities switch from "traditional accounting" to accounting that focuses on economic information, social information, and environmental information.This transformation process will result in changes to every activity such as management decisions not only focusing on financial impacts but also focusing on social and environmental impacts.
The application of sustainability accounting has many benefits for organizations.The concept of sustainability does not only focus on the sustainability strategy of the entity (sustainability strategy).Currently, the entity's management has applied the concept of sustainability to its business activities and is committed to disclosing the social and economic impacts of business activities.By implementing sustainability accounting, management has connected business strategy with a conceptual framework (sustainability framework) and this process will make business entities not only focus on financial impacts but also consider the social and environmental impacts of every business decision made by management.
One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report.Research conducted by Adams et al (2014) on the measurement of sustainability performance in public sector organizations focuses on aspects of sustainability, environmental responsibility & social responsibility.The sustainability report is also used as a tool to gain legitimacy from the community as one of the stakeholders.Sustainability is closely related to the concept of the triple bottom line because this concept develops as an initial step in the development of harmony between economic, social and environmental aspects.In addition to pursuing profit (profit), business entities must also pay attention to and be involved in fulfilling the welfare of society (people) and actively contribute to preserving the environment (planet).If a business entity can align these three components, it will be well received by society and the environment so that long-term sustainability can be guaranteed.
Initiative (GRI) Standards issued by organizations dealing with environmental disclosure issues.The GRI Standards were published in 2016 and underwent several substance adjustments so that the currently published contains 2 (two) aspects of General Standards with 62 indicators and aspects of Specific Standards with 89 indicators.The Specific Standard contains CSR disclosure indicators divided into 3 (three) performance categories, namely economic performance (code-200), environmental performance (code-300) and social performance (code-400).
The use of universal GRI guidelines can produce sustainability reports which will later have high comparability even though they are used by many countries in the world.Although in GRI it cannot be fully implemented and does not produce informative reporting quality.Culture and regulations in a country can make GRI indicators inapplicable in that country https://equatorscience.com/index.php/jabter(Khan et al, 2011).The application of a sustainability report apart from supporting the implementation of the SDGs will also provide many benefits.By looking at the growing development of sustainability reports based on SDGs, researchers are interested in knowing how sustainability reports are implemented in the public sector.The public sector in this study is focused on implementing university-level sustainability reports.The university was chosen because it is one of the parties that can support the SDGs.The university as an academic center is very close to social and environmental aspects.
UB consistently carries out the processes and activities of the Tridharma of Higher Education by emphasizing the principles of sustainability and environmental friendliness following the provisions and laws and regulations applicable in the environmental sector.This consistency is reflected in the absence of violation cases and monetary sanctions imposed on UB during the reporting period which were caused by non-compliance with the Environmental Law.UB's commitment to sustainable development has not been fully accompanied by consistent preparation and disclosure or reporting of sustainability.This can be proven by the issuance of a sustainability report by Universitas Brawijaya for the first time, namely in 2021.According to Fonsesca et al 2011, a university/university sustainability report is very important.because it will increase accountability, performance, transparency and the image of higher education institutions.
Departing from this, UB was chosen as a research object to explore sustainability report indicators following GRI standards and as input for the preparation of further sustainability reports.The novelty of this research is to use a qualitative paradigm at one university by trying to explore sustainability reporting indicators based on the GRI Standards.The exploration is expected to theoretically enrich the study of university sustainability reports in Indonesia which are relatively few and practically can be used as an evaluation from Brawijaya University to prepare the next sustainability report.

Sustainable Development Goals
September 2015 in New York, United States of America, became a new historical point in global development.A total of 193 heads of state and world government attended to agree on a new universal development agenda contained in a document entitled Transforming Our World: the 2030 Agenda for Sustainable Development-containing 17 Goals and 169 Goals that apply from 2016 to 2030.This document is known as Sustainable Development Goals or SDGs.
The SDGs carry 5 fundamental principles that balance economic, social and environmental dimensions, namely 1) People (humans), 2) Planet (earth), 3) Prosperity (prosperity), 4) Peace (peace), and 5) Partnership (cooperation).These five basic principles are known as the 5 P's and cover 17 Goals and 169 Goals which cannot be separated, connected and integrated to achieve a better human life. SDGs

Sustainability Report
Sustainability relates to company activities that still consider the sustainability of resources in the future.The principle of sustainability provides direction on how to use existing resources while taking into account the capabilities of future generations.Many companies focus on managing operational activities in the context of sustainability.According to GRI, the definition of a sustainability report is a report that measures discloses, shows the responsibility of the company to external and internal parties as well as programs that show the company's performance with sustainable development (GRI, 2016)

Sustainability Report at the University
Higher education is an educational unit that organizes higher education and has a vision in the form of Tridharma Higher Education which consists of 3 elements, namely conducting education, research and community service so that higher education institutions contribute to the economic, social and environmental factors in which they operate.This is in line with the concept in the sustainability report.As an entity, tertiary institutions have the same interests as business entities because tertiary institutions are trying to survive to be known by the public and become the choice for studying (Rofelwaty, 2014).Research from Ryan et al (2010) states that universities around the world are prepared to carry out sustainable practices efficiently to produce learning that is beneficial and contributes locally and regionally as a goal of sustainable implementation.

Global Reporting Initiative (GRI)
GRI is a guideline for sustainability reporting.In these guidelines, there are reporting principles, standard disclosures, and guidelines for implementing sustainability reports for companies (GRI, 2018: 5).This guide also provides an international reference for all parties involved with disclosing the governance approach and company performance and impact.The company's impact is in the form of environmental, social, and economic impacts of the company).

Research Method
The research object used in this study is the public sector, namely Brawijaya University.This research is a case study at Brawijaya University.Information obtained from the sustainability report literature will be carried out by content analysis to determine the level of compliance by comparing the GRI standard indicators with the numbers disclosed by Universitas Brawijaya.https://equatorscience.com/index.php/jabter The research variable in this report is the level of compliance in disclosing the Brawijaya University Sustainability Report based on the 2016 GRI standard.The type of data used in this study is secondary data.Secondary data is a source of research data obtained by researchers indirectly, namely through intermediary media (obtained and recorded by other parties).The type of data used is the 2021 Sustainability Report.The data source is obtained from the official website of Universitas Brawijaya.
The method used in this research is library research, observation and documentation studies in data collection techniques.Where data and information collection are obtained by processing data sourced from literature, books, journals, previous research results, and other related media (Nazir, 2014).The documentation study method is also used in this research, namely the 2021 sustainability report published by Brawijaya University.
The data analysis techniques used are data collection, data recording, data analysis and interpretation.The initial step in the analysis technique in qualitative research starts with data collection.In research, data will be collected in the form of university sustainability reports by downloading reports from the official website of Universitas Brawijaya.Before the data is analyzed, the researcher will select, retrieve and record data that shows information about documents or other materials as well as key ideas in documents.In this study, after obtaining a sustainability report from the university's official website, the researcher will identify the GRI standards, then identify the sustainability report per standard and record it in a working paper called the assurance plan.The discussion of a data analysis plan may have several components.The process of analyzing research data involves understanding text and image data.The data analysis process in this study assessed whether each item/type of information complies with the GRI standard criteria, if the sustainability report information meets the disclosure criteria then the level of compliance is appropriate, so if it does not meet the criteria it means it is not appropriate.This information consists of general disclosures and material-specific topic disclosures in economic, environmental and social aspects.
In Rusdiono's research (2017) in Syahputra, Helmy, and Mulyani (2019) the results of calculating the level of disclosure compliance will be classified into several sections according to the level of disclosure, that is;

Analysis of the Level of Compliance with General Disclosures of Sustainability Reports
Analysis of the level of compliance with public disclosure of the UB sustainability report is 90.73% which is classified as well applied.Incomplete disclosure of general GRI standards at Universitas Brawijaya because it does not fully disclose general disclosures on organizational profile topics, strategy and stakeholder engagement while ethics and integrity and reporting practices are disclosed in a fully applied manner.https://equatorscience.com/index.php/jabter

Analysis of Compliance Level Disclosure of Material Topics of Sustainability Reports
Analysis of the level of compliance with the disclosure of the material topic of the sustainability report from Universitas Brawijaya is 85.27% classified as a well-applied category.14.73% of the material topic disclosure requirements were not disclosed by Universitas Brawijaya.Each performance can be expressed properly.Economic performance can be disclosed at 100%, environmental performance at 68.79% and social performance at 87.02%.

Compliance Level of Brawijaya University Sustainability Report
The level of general disclosure of the 2016 GRI standard at Brawijaya University is 90.73% which is in the well-applied category while the level of compliance when viewed based on economic topics can be disclosed at 100%, environmental topics are 68.79% and finally social topics can be disclosed by 87 .02%.When viewed as a whole material topic, the average level of compliance is 85.27% included in the well-applied category.
On the topic of economics, Universitas Brawijaya revealed a proud financial achievement by producing enormous achievements.It can be seen through the realization of BLU revenue, non-tax state revenue of 1,242,142 compared to 2020 of 1,091,093 (in units of millions) an increase of 14% or 151,049.The increase in income earned by Universitas Brawijaya is directly proportional to the spending spent, spending 2% or 851,158, an increase of 16%.
On the topic of material environment, Universitas Brawijaya said that it always reduces the use of materials.Some of the materials that are widely used in academic operational processes at Universitas Brawijaya are plastic and paper.UB tries to minimize the use of paper in the academic process by making a policy from the campus to save paper by using double-sided paper when making photocopies or prints.In addition to reducing paper use, UB also seeks to reduce the use of single-use plastic packaging, recycle plastic waste and use plastic waste to become useful products.UB is also committed to reducing energy use by carrying out energy efficiency programs through the selection and use of energy-efficient and environmentally friendly electrical equipment.
On the social material topic, Universitas Brawijaya revealed that during the 2021 reporting period, there were no work accidents in UB.UB's work accident risk mitigation efforts through SOP can reduce the level of work accident risk to zero accidents or at least at a tolerable risk level by implementing strict conditions in UB's work environment.
UB strictly prohibits acts of discrimination in the process of admitting and enrolling students and employees on campus.All individuals are treated equally according to their portion of professionalism.This non-discriminatory treatment is applied to all policies, recruitment methods, and life in UB, including in giving compensation to employees.The diversity of tribes, religions and regions is reflected both in students, lecturers and education staff who come from Papua to various religious entities.https://equatorscience.com/index.php/jabterUB also organizes various sustainability-themed events.Through these events, local communities and other parties can gain knowledge about related issues.Overall, throughout 2019, 2020 and 2021 UB has held 171 activities with the theme of sustainability.

Conclusion
Based on the results found in the analysis that was carried out in this study, the conclusions that can be drawn from the research at Brawijaya University are: 1. Analysis of the compliance level of public disclosure of the UB sustainability report is 90.73% which is classified as well applied.2. Analysis of the level of compliance with the disclosure of the material topic of the sustainability report from Universitas Brawijaya is 85.27% classified as a well-applied category.
Based on the research and conclusions previously described, there are several suggestions that the researcher would like to convey, namely that Universitas Brawijaya is expected to report more complete information on both economic, environmental and social topics following GRI standards, explaining the reasons for not including a topic in the sustainability report, so that readers and users of sustainability reports can understand why companies do not include it and should use external assurance in preparing sustainability reports so that the contents of sustainability reports comply with GRI standards and can increase the credibility of the contents of sustainability reports.Implication 1. Theoretical implications For researchers who intend to continue research or conduct similar research, they can improve the limitations of the problem, so that the results obtained are more perfect and comprehensive.Future researchers can take information not only from the company's sustainability report but also from interviews, observations or news sources and so on.So that it can be compared between disclosure through reports and application in the field.Future research should conduct research over a longer period, not just one period.It aims to find out the progress of sustainability reporting from time to time.

practical implications
This research has been attempted and carried out according to scientific procedures, but there are limitations that I as a researcher cannot make a questionnaire because when I contacted the company there was no response from the company and not just anyone could give interviews to the two companies.So the researcher concluded the review of the sustainability report which was matched with the GRI standards that the researcher worked on in the assurance plan.
Suggestion https://equatorscience.com/index.php/jabter For companies with growth rates that are not yet good, it is suggested to companies increase the value of the company, the steps taken are to limit the use of DER to prevent bankruptcy risk and can reduce the company's interest expense, if you want to reduce DER then institutional ownership must be expanded, because with Institutional ownership can prevent agency conflict in a company, of course, it will anticipate bad issues circulating.
On the other hand, an optimal CSR contribution has a good effect on the company because, with a good corporate image, it is easy to convince potential investors to invest their capital, which also influences the development of a company's value.DER and CSR can indeed be used as one of the assessments of potential investors in choosing a company to invest their capital in.However, potential investors are advised to pay attention to all the company's financial information before investing in their company by paying attention to other factors that can refer to investing in their company.