Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

Arief Tri Hardiyanto, Rochman Marota

Judul : Sustainability Reporting in The Public Sector: The Challenge for Practicing in Indonesia

Abstrak :
In the concept of sustainable development, the development process is expected to meet the needs of the present without destroying the needs of future generations to exploit natural resources. Using of resources efficiently and effectively by a company becomes a major concern of stakeholders. Corporate sustainability is becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The practices of sustainability reporting in the private sector are ahead of the public sector especially in the government sector, both in terms of number of companies and countries that have been set sustainability reporting as well as from the quality of the information presented in it.

This paper is an exploratory study to review the development of the sustainability reporting in the private and public sector in many countries, in particular the application of sustainability reporting in the government sector in Indonesia and its challenges, including the role of accountants in the preparation of it.

Keywords: sustainable development; corporate sustainability; sustainability reporting; public sector; Indonesia; accountant’s role.

Tahun : 2016 Media Publikasi : Seminar Internasional

Kategori : Prosiding No/Vol/Tahun : 64 / 1 / 2016

ISSN/ISBN : 978-602-60479-0-8

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
[APP] Asia Pulp and Paper. 2014. Sustainability Report 2014. Jakarta. Indonesia.

Ball, A. and Bebbington, J. (Eds.) (2008), Public Money and Management, 28 (6), Theme: Sustainable Development And The Public Sector. Cited in Jones (2010).

Brundtland, G. (ed.) 1987. Our Common Future: The World Commission on Environment and Development [online text], <http://www.un-documents.net/wced-ocf.htm>, accessed 4 October 2016.

[Carrots & Sticks].KPMG, GRI, UNEP, and Centre for Corporate Governance in Africa. 2016. Global Trends in Sustainability Reporting Regulation and Policy.

[CIMA] Chartered Institute of Management Accountant. 2011. Sustainability and the Role of Management Accountant. Volume 7, Issue 14. New Zealand.

[CIPFA] Chartered Institute of Public Finance and Accountancy and Forum for the Future. 2006, Sustainability: A Reporting Framework for the Public Services. (London: CIPFA).

[CPASR] Centre for Public Agency Sustainability Reporting. 2007. ‘Resources’ [online text], <http://www.publicagencyreporting.org/index.php?id=resources>, accessed 4 October 2016.

[GRI] Global Reporting Initiative. 2010. [website], <http://www.globalreporting.org>, accessed 4 October 2016.

[GRI] Global Reporting Initiative. 2005. Sector Supplement for Public Agencies. [website], <http://www.globalreporting.org>, accessed 4 October 2016.

[INTOSAI] Sustainability Reporting: Concepts, Frameworks, and the Role of Supreme Audit Institutions.2013. [website], <http://www.environmentalauditing.org>, accessed 5 October 2016.

Ioannou I. dan Serafeim G. 2014. The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries. Working Paper, August 24, 2014.

Jones H. 2010. Sustainability Reporting Matters: What Are National Governments Doing About It? The Association of Chartered Certified Accountants (London).

[NCSR] National Center for Sustainability Reporting [Internet]. [downloaded on 2016, September 25]. available at: http://www.ncsr-id.org.

[PwC Indonesia] PT PricewaterhouseCoopers Consulting Indonesia. 2016. Sustainability Reporting: Global Reporting Initiative (GRI) G4. Jakarta. Indonesia.

Williams B, Wilmshurst T, Clift R. 2010, The Role of Accountants in Sustainability Reporting – A Local Government Study. School of Accounting and Corporate Governance University of Tasmania, Australia.

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Detail Karya Ilmiah Dosen

Arief Tri Hardiyanto, Rochman Marota

Judul	:	Sustainability Reporting in The Public Sector: The Challenge for Practicing in Indonesia
Abstrak	:	In the concept of sustainable development, the development process is expected to meet the needs of the present without destroying the needs of future generations to exploit natural resources. Using of resources efficiently and effectively by a company becomes a major concern of stakeholders. Corporate sustainability is becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The practices of sustainability reporting in the private sector are ahead of the public sector especially in the government sector, both in terms of number of companies and countries that have been set sustainability reporting as well as from the quality of the information presented in it. This paper is an exploratory study to review the development of the sustainability reporting in the private and public sector in many countries, in particular the application of sustainability reporting in the government sector in Indonesia and its challenges, including the role of accountants in the preparation of it. Keywords: sustainable development; corporate sustainability; sustainability reporting; public sector; Indonesia; accountant’s role.
Tahun	:	2016	Media Publikasi	:	Seminar Internasional
Kategori	:	Prosiding	No/Vol/Tahun	:	64 / 1 / 2016
ISSN/ISBN	:	978-602-60479-0-8
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	[APP] Asia Pulp and Paper. 2014. Sustainability Report 2014. Jakarta. Indonesia. Ball, A. and Bebbington, J. (Eds.) (2008), Public Money and Management, 28 (6), Theme: Sustainable Development And The Public Sector. Cited in Jones (2010). Brundtland, G. (ed.) 1987. Our Common Future: The World Commission on Environment and Development [online text], <http://www.un-documents.net/wced-ocf.htm>, accessed 4 October 2016. [Carrots & Sticks].KPMG, GRI, UNEP, and Centre for Corporate Governance in Africa. 2016. Global Trends in Sustainability Reporting Regulation and Policy. [CIMA] Chartered Institute of Management Accountant. 2011. Sustainability and the Role of Management Accountant. Volume 7, Issue 14. New Zealand. [CIPFA] Chartered Institute of Public Finance and Accountancy and Forum for the Future. 2006, Sustainability: A Reporting Framework for the Public Services. (London: CIPFA). [CPASR] Centre for Public Agency Sustainability Reporting. 2007. ‘Resources’ [online text], <http://www.publicagencyreporting.org/index.php?id=resources>, accessed 4 October 2016. [GRI] Global Reporting Initiative. 2010. [website], <http://www.globalreporting.org>, accessed 4 October 2016. [GRI] Global Reporting Initiative. 2005. Sector Supplement for Public Agencies. [website], <http://www.globalreporting.org>, accessed 4 October 2016. [INTOSAI] Sustainability Reporting: Concepts, Frameworks, and the Role of Supreme Audit Institutions.2013. [website], <http://www.environmentalauditing.org>, accessed 5 October 2016. Ioannou I. dan Serafeim G. 2014. The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries. Working Paper, August 24, 2014. Jones H. 2010. Sustainability Reporting Matters: What Are National Governments Doing About It? The Association of Chartered Certified Accountants (London). [NCSR] National Center for Sustainability Reporting [Internet]. [downloaded on 2016, September 25]. available at: http://www.ncsr-id.org. [PwC Indonesia] PT PricewaterhouseCoopers Consulting Indonesia. 2016. Sustainability Reporting: Global Reporting Initiative (GRI) G4. Jakarta. Indonesia. Williams B, Wilmshurst T, Clift R. 2010, The Role of Accountants in Sustainability Reporting – A Local Government Study. School of Accounting and Corporate Governance University of Tasmania, Australia.
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