CONNECTING ACCOUNTANTS TO SUSTAINABILITY REPORTING

The case study explores the ways the National Center for Sustainability Reporting (NCSR) introduced sustainability to accountants and connected accountants to sustainability. The connection between accountants and sustainability was defined as the responsibility and knowledge development of accountants in sustainability reporting.
Sustainability reporting needs systematic monitoring and control to qualify the resulting report as a form of accountability delivery. Systematic monitoring and control is a normal process that accountants in companies conduct. The reporting involves the disclosure of investments and costs related to sustainability. This information was normally collected and reported by accountants. However, as sustainability reporting itself was an emerging accountability form in Indonesia, the connection between accountants and sustainability reporting needed to be established. This case study focuses on how NCSR established the connection between accountants and sustainability reporting.