Authors
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Maylia Pramono Sari
Universitas Negeri Semarang
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Faisal Faisal
Universitas Diponegoro
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Puji Harto
Universitas Diponegoro
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Surya Raharja
Universitas Diponegoro
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Corina Joseph
Universiti Teknologi MARA
Keywords:
Sustainability Disclosure Index (SDI), Higher Education Institutions (HEIs), Global Reporting Initiatives (GRI), University of Indonesia Green Metric (UIGM), Times Higher Education (THE)
Abstract
Introduction. The objectives is to develop a comprehensive and relevant Sustainability Disclosure Index (SDI) show that can be utilized by stakeholders to measure sustainability in Indonesian Higher Education Institutions (HEIs) using legitimacy theory
Methodology. The population is Indonesian HEIs registered at the University of Indonesia Green Metrics (UIGM) in 2022, totaling 126 HEIs. The census method used in this research and triangulates methods between researchers by confirming the results of content analysis carried out by researchers with experts
Results. The first finding was the development of SDI for HEIs based on the Global Reporting Initiatives (GRI), UIGM and Times Higher Education (THE) lists by considering the pointers related with the Sustainable Development Goals (SDGs) and the National Accreditation Board for Higher Education/BAN PT. There are 115 indicators were obtained including sustainability indicators (economic, environmental and social) as well as scholarly pointers (education, research and community service).
Discussion. Sustainability Assessment Tools (SATs) has been carried out, but most of them were carried out before 2015 so that the dimensions measured in SATs have not yet accommodated efforts to achieve the SDGs. Consequently, this research develop the new SAT can be utilized by stakeholders to degree sustainability in Indonesia HEIs
Author Biographies
Faisal Faisal, Universitas Diponegoro
Faisal Faisal is a Professor of Accounting at the Department of Accounting, Universitas Diponegoro, Semarang, Indonesia graduated from Curtin University. His main research is in sustainability reporting and enterprise risk management area. He has published some articles in Journal of Financial Crime, International Journal of Emerging Market, Corporate Social Responsibility and Environmental Management, Cogent Economics & Finance, International, Journal Business Governance and Ethics, Cogent Business & Management, Australasian Accounting Business and Finance Journal, Journal of Human Resource Costing and Accounting, International Journal of Managerial and Financial Accounting.
Puji Harto, Universitas Diponegoro
Puji Harto is a doctor of Accounting at the Department of Accounting, Universitas Diponegoro, Semarang, Indonesia graduated from University Sains Malaysia. His main research is in corporate social responsibilities and good governance area. He has published some articles in Journal of Islamic Accounting and Finance Research, Academy of Accounting and Financial Studies Journal, Journal of Public Health Research and Development, Journal of Asian Finance, Economics and Business, International Journal of Supply Chain Management (IJSCM), International Journal of Scientific and Technology Research, International Journal of Energy Economics and Policy, Journal of Economics, Finance and Administrative Science.
Surya Raharja, Universitas Diponegoro
Surya Raharja is a doctor of Accounting at the Department of Accounting, Universitas Diponegoro, Semarang, Indonesia graduated from University of Southampton. Lecturer and researcher with a strong interest in accounting, auditing, fraud, and sustainability reporting—focusing on transparency, accountability, and ethical practices. Also a certified auditor (CPA). He has published some articles in Journal of Governance and Regulation, Cogent Business and Management, Investment Management and Financial Innovations, International Journal of Scientific and Technology Research, International Journal of Innovation, Creativity and Change.
Corina Joseph, Universiti Teknologi MARA
Corina Joseph is Professor Dr. Corina Joseph (Malaysian), graduated from Curtin University, Australia, is currently a Professor at the Faculty of Accountancy, Universiti Teknologi MARA Cawangan Sarawak, Malaysia. She is an Associate Member of the Malaysian Institute of Accountants and an Associate Fellow of the Accounting Research Institute, one of the Higher Institutions Centre of Excellence under the Ministry of Higher Education, Malaysia. Her research interests are in Corporate Social Responsibility (CSR) and Sustainability, Corporate Governance, Public Sector Accounting, and Financial Criminology. Corina is an advisory member of the Social Responsibility Asia (SR Asia) Global Certification Program for Professionals in Sustainability Reporting. She is currently the Co-Chief Editor of the International Journal of Service Management and Sustainability, one of the university’s homegrown journals. She also serves as the Editorial Advisory Board Member of several Scopus and international refereed journals. Her works have been published in reputable journals, such as the Journal of Business Ethics and the Journal of Cleaner Production. She has received numerous national and international awards relating to her publication work throughout her 27 years of service in UiTM. Among the prestigious awards received are Emerald Literati Award (2013) for a journal article entitled ’International Initiatives influence on local government sustainability webdisclosures’, published in Social Responsibility Journal (Scopus), and Emerald Literati Award (2018) for Outstanding Author’s Contribution. Corina’s expertise had been acknowledged and included in the World List of Sustainability Researchers compiled by the Inter-University Sustainable Development Research Programme (IUSDRP), Hochschule für Angewandte Wissenschaften Hamburg / Hamburg University of Applied Sciences - HAW Hamburg. Corina has contributed three chapters i.e. two from SDG 4 - Quality Education” and one on SDG 12 - Responsible Consumption and Production in the ‘Encyclopaedia of the UN Sustainable Development Goals: Transforming the World We Want ‘published by Springer and are associated with the "World Sustainability Series", consequently being a high impact, high visibility, peer-reviewed output. Corina is actively supervising both Master by Research and Doctorate students and playing a role as a mentor for local and international academicians in terms of research and publication. Corina has been invited as Keynote Speaker and Guess Speaker in Indonesia, South Korea and Malaysia. The Sarawak Government honoured her with the PPB (Meritorious Service Medal) for her significant contributions to the State of Sarawak
