Islamic Perspective on University Sustainability Reporting

Almost all parties involve sustainability's issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability to stakeholders, which informs them of the positive and negative impacts on economic, environmental and social aspects. However, the existing sustainability reporting standards cannot be applied to Islamic universities, because they cannot accommodate accountability to Allah. This paper aims to explain the necessary religious disclosure on sustainability reporting for Islamic University. A study of Universitas Ahmad Dahlan, Indonesia was conducted. Data were generated from in-depth interviews, review of documentary materials and observation, their website and from articles published in this field. This study found that sustainability reporting is activities that comply with the religious belief and the vision of the university. By doing so, Islamic university is able to fulfill obligations to Allah, society, the environment, and self. through the preparation of sustainability reporting.