Sustainability Accounting Course

The topic of sustainability is becoming increasingly strategically important in corporate practice due to the increasing demands of external and internal stakeholders. Successful corporate sustainability transformation requires targeted information on corporate sustainability performance that management accountants must provide due to their specialized expertise in collecting, analyzing, and presenting information. This course explores the concepts, theories, and practices of organizational sustainability that include actions related to climate change, carbon pollution, water, waste, and rethinking the product base, as well as initiatives targeted at employees, customers, investors, and/or broader stakeholders. The study materials discussed in this course include: (1) basic concepts, from the definition of sustainability to business models, value chains, and reporting frameworks; (2) the concept of 5Ps and SDGs of sustainability accounting including people, planet, prosperity, peace, and partnership; (3) the role of accountants in driving sustainability; (4) theories underlying sustainability accounting; (5) the evolution of non-financial reporting; (6) non-financial reporting forms of GRI Standards; (7) non-financial reporting forms from the International Integrated Reporting Council (IIRC); and (8) non-financial reporting forms from International Financial Reporting Standards (IFRS) S1 and S2.

• PLO-1
  Mampu menunjukkan nilai-nilai agama, kebangsaan dan budaya nasional, serta etika akademik dalam melaksanakan tugasnya
• PLO-3
  Mengembangkan pemikiran logis, kritis, sistematis, dan kreatif dalam melakukan pekerjaan yang spesifik di bidang keahliannya serta sesuai dengan standar kompetensi kerja bidang yang bersangkutan
• PLO-8
  Mampu menyusun, menyajikan, menganalisis dan menginterprestasi laporan keuangan dan non keuangan dengan mempertimbangkan keberlanjutan untuk tujuan pengambilan keputusan pada level strategis sesuai kode etik profesi dengan dukungan teknologi informasi

PO-1
Mampu menunjukkan etika akademik dalam melaksanakan tugasnya.

PO-2
Mengembangkan pemikiran logis, kritis, dan sistematis dalam melakukan pekerjaan yang spesifik di bidang keahliannya serta sesuai dengan standar kompetensi kerja bidang yang bersangkutan.

PO-3
Mampu menyusun, menyajikan, menganalisis dan menginterpretasi laporan non keuangan dengan mempertimbangkan keberlanjutan untuk tujuan pengambilan keputusan pada level strategis dengan dukungan teknologi informasi.