Campus Sustainability Assessment: Case Studies from Universitas Negeri Semarang and Universitas Diponegoro, Indonesia

Abstract

The demand to evolve from Financial Reporting (FR) to Sustainability Reporting (SR) is considered as evolution of company financial reporting include the campus. This research aims are to verify the adherence between the condition at Universitas Negeri Semarang (Unnes) as a conservation university and Universitas Diponegoro (UNDIP) as a research university and the framework for achieving campus sustainability proposed by Fonseca. A comparative study was made between them. A case study is conducted through observation and document collection on campus website and their formal reporting documents. It can be concluded that both of them are partially adherence with the framework at the time this research was performed. They use different channels and forms to report sustainability. There is a significant difference between them and Unnes as a conservation university has a better level of readiness. Several recommendations are proposed to the university to be more sustainable.