FM-BINUS-AA-FPU-797/R0

BACHELOR OF ACCOUNTING,
FEC
BINA NUSANTARA UNIVERSITY
JAKARTA
ASSESSMENT FORM
Course: Social and Environment Accounting
Method of Assessment: ESSAY
Semester/Academic Year : III./2019 - 2020.

Name of Lecturer : Setiani Putri Hendratno

Date : January, 30 2020
Class : LE53
Topic :
Student : Randy Jonathan
Student ID : 2201764975

Learning Goals:
SO 9 - Able to conduct sustainability report on a wide range of practical issues of sustainability accounting and managerial accounting;

Learning Objectives:
LObj 9.1 Able to apply knowledge on various practical issues of sustainability accounting and managerial accounting;
 FM-BINUS-AA-FPU-797/R0

(Score x
No Assessment criteria Weight Excellent (85 - 100) Good (75-84) Average (65-74) Poor (0 - 64) Score
Weight)
Basic understanding of
Basic understanding
Basic of EGSEE and Limitation
of EGSEE and
implementation sustainability explaination of Deficient ability to
sustainability
EGSEE (economic, development, their EGSEE and explain basic
development, and
governance, social, implication, sustainability concep of EGSEE
framework
1 ethics and 20% framework concepts development and sustainability
environmnet) and concepts from
from EGSEE to including their development , and
sustainability EGSEE to
Sustainability implications with provide simple
development in Sustianbality
development including provide simple examples
accounting development with
real examples from examples
examples
corporate
  Total Score: ∑(Score x Weight)  

Remarks:
 FM-BINUS-AA-FPU-797/R0

ASSESSMENT METHOD

ESSAY (INDIVIDUAL TASK)

Every students able to understand and describe basic concept of EGSEE and sustainability development, including conceptual framework concepts
from EGSEE to sustainability development and their implication.

ISSUES:
Business sustainability has emerged as a central, multifaceted theme of the 21 st century. Organisations of all types and sizes are focusing on
business sustainability for creating enduring value for shareholders and managing the interests of other stakeholders. Business sustainability and
corporate accountability as a set a framework for organisation to achieve their goals of adding value in all areas of economic, governance, ethics,
social and environmental matters.

Questions:
Do you agree or disagree with statement above, please provide detail your reasons, including implication of their framework. Your answered in
essay format.

Requirements: words max. 2500 words.

Time new roman; font 11; 1.5 spacy
Template:
Title page
1. Introduction (background, the aim and problem issues)
2. Theoretical Concept
3. Evaluation
4. Conclusion & Contribution
5. List of References (minimal 5 journal references)
6. Table , diagram (if any)

Please submit in hard copy and soft copy at week 12

 FM-BINUS-AA-FPU-797/R0

Business sustainability in this era

Sustainability is becoming more important for all companies, across all industries. 62% of executives consider a sustainability strategy necessary to be
competitive today, and another 22% think it will be in the future.Simply put, sustainability is a business approach to creating long-term value by taking into
consideration how a given organization operates in the ecological, social and economic environment. Sustainability is built on the assumption that developing
such strategies foster company longevity.As the expectations on corporate responsibility increase, and as transparency becomes more prevalent, companies are
recognizing the need to act on sustainability. Professional communications and good intentions are no longer enough.

Sustainability focuses on meeting the needs of the present without compromising the ability of future generations to meet their needs. The concept of
sustainability is composed of three pillars: economic, environmental, and social—also known informally as profits, planet, and people.

Sustainability and sustainable development have become important concepts and goals across science and society. Sustainability, connected to desirable
long-term conditions, is an inherently applied pursuit in geography and other fields. An integrative statement of essential concepts on which sustainability studies
and applications are being built has been lacking, however. Based on the literature, a number of key ideas or theoretical concepts are discussed here, including the
importance of choice, place, scale, systems, limits, change, connected concepts, and the identity of sustainability. The rural context is used to present examples
illustrating key ideas for sustainability, but the concepts apply broadly to applications and research related to improving the directions of environmental and social
changes within local, regional, and global systems under the influence of human actions.
Embedded sustainability efforts clearly result in a positive impact on business performance.  Drawing from our own research and our colleagues’ research
in this area, we have created a sustainability business case for the 21 st century corporate executive. Hoping to alleviate their concerns, this article also provides
concrete examples of how sustainability benefits the bottom line
The evolution of the concept of corporate social responsibility and sustainability from sustainability/CSR awareness to sustainability/CSR integration
reflects global society's concern over increasing dependence on fossil fuels to generate the energy that powers our homes and businesses, the effects of which
have contributed to climate change. To address the issue of measuring the impact of business (and indirectly our lifestyles) on the planet, practitioners and
 FM-BINUS-AA-FPU-797/R0

academics have devised the carbon footprint, social footprint, and water footprint concepts. The Sustainable Strategic Growth Model supports the adoption of
sustainability initiatives within organizations through the identification of the philosophical challenge, cultural challenge, and strategic challenge. The use of the
five steps of learn, develop, implement, optimize, and sustain helps organizations resolve these challenges and address the four elements of sustainability, namely,
economic, social, environment, and information.
The evolution of the concept of corporate social responsibility and sustainability from sustainability/CSR awareness to sustainability/CSR integration
reflects global society's concern over increasing dependence on fossil fuels to generate the energy that powers our homes and businesses, the effects of which
have contributed to climate change. To address the issue of measuring the impact of business (and indirectly our lifestyles) on the planet, practitioners and
academics have devised the carbon footprint, social footprint, and water footprint concepts. The Sustainable Strategic Growth Model supports the adoption of
sustainability initiatives within organizations through the identification of the philosophical challenge, cultural challenge, and strategic challenge. The use of the
five steps of learn, develop, implement, optimize, and sustain helps organizations resolve these challenges and address the four elements of sustainability, namely,
economic, social, environment, and information.

References
https://www.investopedia.com/terms/s/sustainability.asp
https://www.researchgate.net/publication/309619897_Sustainability_Theory_and_Conceptual_Considerations_A_Review_of_Key_Ideas_for_Sustainabil
ity_and_the_Rural_Context
https://hbr.org/2016/10/the-comprehensive-business-case-for-sustainability
https://onlinelibrary.wiley.com/doi/10.1002/9781118779477.ch11
https://www.imd.org/research-knowledge/articles/why-all-businesses-should-embrace-sustainability/