Course unit title

Integrated and Sustainability Reporting

Course unit code

AKM324

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

5th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Khusnul Prasetyo, S.E., M.M., CMA., Ak., CA.
  2. Iman Harymawan, S.E., MBA., Ph.D.

Learning outcomes of the course unit

  1. Students are able to understand and explain the general description of What is One Report.
  2. Students are able to understand and explain the material about United Technologies Corporation's First Integrated Report.
  3. Students are able to understand and explain the material about The State of Financial Reporting Today.
  4. Students are able to understand and explain the material about The State of Nonfinancial Reporting Today.
  5. Students are able to understand and explain the material about Sustainable Strategies for a Sustainable Society.
  6. Students are able to understand and analyze It's Time for One Report.
  7. Students are able to understand and conduct analysis about The Internet and Integrated Reporting.
  8. Students are able to understand and perform analysis using the Integrated Reporting for a Sustainable Society approach.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Management Accounting

Course content

  1. What Is One Report?
  2. United Technologies Corporation’s First Integrated Report
  3. The State of Financial Reporting Today
  4. The State of Non-Financial Reporting Today
  5. Sustainable Strategies for a Sustainable Society
  6. It’s Time for One Report
  7. The Internet and Integrated Reporting
  8. Integrated Reporting for a Sustainable Society

Recommended or required

reading and other learning resources/tools

Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. John Wiley & Sons. (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Individual assignments
  3. Group presentation

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignments