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The slides are lecture slides when I guess lecturing in the Post Graduate Program in Department of Accounting, La Trobe University, Australia. The majority of students attended this lecture are enrolled in Master of Professional Accounting and Master of Finance program. Among them there were also students from Master of Islamic Banking and Finance. This lecture was intended to enlighten students on the importance of Sustainable Development or Sustainability paradigm in accounting. Furthermore, the objective was to encourage students to be involved in Sustainability practice.
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Corporate Sustainability
Reporting
Arthik Davianti
Today’s Lecture
1. Sustainable Development
2. Accounting and Disclosure
3. Corporate Social Responsibility
4. Corporate Sustainability Reporting
5. What’s next?
SUSTAINABLE DEVELOPMEN
T1
CONFLICTof rights…
Whose rights is it???
People vs NaturePresent vs Future
1 Sustainable Development
1987
1992
2012
1 Sustainable Development
Accounting and Disclosure2
InformationAccount
Economic AccountSocial AccountEnvironmental
AccountSustainability
Account
Balance???Ethics & MoralAccountability
2Accounting and
Disclosure
Mandatory versus VoluntaryLaw – Guidelines – Standards
Numbers versus NarrativesFinancial measurements
Non-financial measurements
Corporate Social
Responsibility3
Follow the money??
Dimensions:The stakeholder dimension
The social dimensionThe economic dimension
The voluntariness dimensionThe environmental dimension
(Carroll, 1999; Dahlsrud, 2008)
3Corporate Social
Responsibility
Corporate Sustainability
Reporting4
What are we looking for?
A medium
Reporting?
The Future We Want Paragraph 47 – Rio+20 Engaging major group and other stakeholders
We acknowledge the importance of corporate sustainability reporting, and encourage companies, where appropriate, especially publicly listed and large companies, to consider integrating sustainability information into their reporting.
We encourage industry, interested government and relevant stakeholders, with the support of the United Nations system, as appropriate, to develop models for best practice and facilitate action for the integration of sustainability reporting into account experiences from already existing frameworks and paying particular attention to the needs of developing countries, including for capacity building.
4 Sustainability Reporting
What’s next?5
Are we under
pressure??
Corporate Social
Responsibilityversus
Corporate Sustainability
Reporting
A mandatory ‘comply or
explain’ regime
Mixed responseOpportunity
versus Challenge
5 What’s next?
5 What’s next?
Raise to the challenge
Pursue the knowledge
What’s next?
Propose the perspective
of accounting as discourse
5
You must be THE CHANGE you wish to see in the world
(Mahatma Gandhi)
Sustainable Development
1 Accounting and Disclosure
2 Corporate Social
Responsibility
3
Corporate Sustainability
Reporting
4What’s next?
5
Images areMicrosoft Corporation’s
all rights reserved
Thank youTerima kasih
