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

Authors

  • Yuli Puji Astuti Universitas Brawijaya
  • Eko Ganis Sukoharso Universitas Brawijaya
  • Zaki Bariduwan Universitas Brawijaya

DOI:

https://doi.org/10.54408/jabter.v3i1.220

Keywords:

Sustainability Report, University, GRI Standards

Abstract

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.

Downloads

Download data is not yet available.

References

Adams, C. A., Muir, S., & Hoque, Z. (2014). Measurement of Sustainability Performance in the Public Sector. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-04-2012-0018

Fonseca, A., Macdonald, A., Dandy, E., & Valenti, P. (2011). The state of sustainability reporting at Canadian universities. International Journal of Sustainability in Higher Education, 12(1), 22–40

Global Report ing Initiative. 2016. Retrieved june 1, 2020, from https://www.globalreport ing.org/standards/gri-standards-download-center. Juni 2020.

Khan, H., Azizul Islam, M., Kayeser Fatima, J., & Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, 7(3), 347–362. https://doi.org/10.1108/1747 1111111154509.

Rofelawaty, B., & Ridhawati, R. (2016). Analisis Kemungkinan Penerapan Laporan Berkelanjutan sebagai Laporan Tahunan pada Perguruan Tinggi. Dinamika Ekonomi, Jurnal Ekonomi Dan Bisnis, 9(2), 231–250.

Sugiyono. 2007. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung: Elfabeta.

Syahputra, Doni, Herlina Helmy, and Erly Mulyani. 2019. “Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives(GRI) G4 (Studi Kasus Pada PT Bukit Asam (Persero) Tbk Dan PT Indo Tambangraya Megah Tbk Tahun 2016-2017).” Jurnal Eksplorasi Akuntansi 678–93

Downloads

Published

2023-10-10

How to Cite

Puji Astuti, Y., Ganis Sukoharso, E. ., & Bariduwan, Z. (2023). Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards. Journal of Applied Business, Taxation and Economics Research, 3(1), 33–40. https://doi.org/10.54408/jabter.v3i1.220