Main Article Content
Abstract
Metode - Pengujian substantif atas enam kategori UI GreenMetric di Politeknik Caltex Riau (PCR), yaitu pengaturan dan infrastruktur, energy dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, dan pendidikan dan penelitian.
Temuan Utama - PCR unggul pada ruang terbuka, efisiensi energi, dan pengelolaan air, tetapi lemah pada sampah, energi terbarukan, transportasi, serta kurikulum keberlanjutan.
Implikasi Teori dan Kebijakan - keberlanjutan dalam tata kelola dan kurikulum, serta kebijakan pengelolaan lingkungan yang lebih komprehensif.
Kebaruan Penelitian - Pengujian substantif untuk menilai indikator GreenMetric secara lebih mendalam
Article Details
Copyright (c) 2026 Hamdani Arifulsyah, Heri Ribut Yuliantoro, Junaldo Rizky Mirza, Abdi Bhayangkara

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References
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- Muhammad Miqdad, T. R. (2019). URGENSI IMPLEMENTASI LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTS) DI PERGURUAN TINGGI. Jurnal Bisnis dan Manajemen, pp. 196 - 203.
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- Pradinata, J. H. (2024). Analisis Environment, Social, Governance dan Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Pemoderasi Kekuatan CEO. Jurnal AKuntansi Keuangan dan Bisnis, 65-73.
- Rudyanto, A. (2021). Is Mandatory sustainability Report Still Beneficial ? Jurnal AKuntansi dan Keuangan INdonesia, 148-167.
- Sitanggang, T., Vince, & Kamaliah. (2024). Faktor Yang Mempengaruhi Financial Distress Dengan Enterprise Ris Management Sebagai Variabel MOderasi. Jurnal AKuntansi Keuangan dan BIsnis, 57-64.
- Sweeney, L. a. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2):113–124. .
- Wijethilake, C. (2017). Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems. . Journal of Environmental Management, 196: 569–582.
- Yip, E. V. (2014). Corporate social responsibility reporting and earnings management: The role of political costs. . Australasian Accounting Business and Finance Journal, 5(3): 17–34.
- Zahra Firdaus Auliya, I. F. (2025). Penungkapan Kepatuhan Syariah : Masa Jabatan Direksi Dan Karakteristik Dewan Pengawas Syarih. Jurnal Akuntansi Keuangan dan BIsnis, 111-120.
References
(GRI), G. R. (2019). (Retrieved from: https://www.globalreporting.org/informati on/sustainabilityreporting/Pages/default.as px).
Alisjahbana. (2018). Menyongsong SDGs Kesiapan Daerah-Daerah di Indonesia.
Dienes, D. S. (2016). What are the drivers of sustainability reporting? A systematic review. . . Management and Policy Journal, , Vol. 7(2): 154–189.
Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. (2008).
Emieseifa James Agama, U. M. (2022). Sustainability reporting: A systematic review. Journal of Economics, Management and Sustainability, 32-46.
Fernandez-Feijoo, B. R. (2013). Effect of Stakeholders’ Pressure on transparancy of sustainabality reports within the GRI Framework. . Journal of Business Ethics, 122 (1).
Hahn, R. a. (2015). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of researchexpanding field of research. Journal of Cleaner Production, 59:5–21.
Handayani, D. L., & Yuhertiana, I. (2024). Pelaporan Keberlanjutan pada Perguruan Tinggi: Sebuah Analisis Bibliometrik. Jurnal E-Bis, 549-560.
Kanigoro, B. Y. (2020). Pelaporan Berkelanjutan oleh Perguruan Tinggi di Indonesia. ABIS Accounting and Business Information Systems Journal, 50-62.
Martínez-Ferrero, J. G.-S.-B. (2014). (2014). Effect of Financial Reporting Quality on Sustainability Information Disclosure. Corporate Social Responsibility and Environmental Management.
Meutia, I., Kartasari, S. F., Yusrianti, H., & Yaacob, Z. (2022). Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review). Indonesian Journal of Sustainability Accounting and Management, 50-70.
Miqdad, & Izzalqurny. (2019). Urgensi Implementasi Laporan Berkelanjutan (Sustainability Reports) di Perguruan Tinggi. Jurnal Bisnis dan Manajemen, 100-112.
Muhammad Miqdad, T. R. (2019). URGENSI IMPLEMENTASI LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTS) DI PERGURUAN TINGGI. Jurnal Bisnis dan Manajemen, pp. 196 - 203.
Nurzi Sebrina, S. T. (2023). Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange. Cogent Business And Management, 1-28.
Pradinata, J. H. (2024). Analisis Environment, Social, Governance dan Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Pemoderasi Kekuatan CEO. Jurnal AKuntansi Keuangan dan Bisnis, 65-73.
Rudyanto, A. (2021). Is Mandatory sustainability Report Still Beneficial ? Jurnal AKuntansi dan Keuangan INdonesia, 148-167.
Sitanggang, T., Vince, & Kamaliah. (2024). Faktor Yang Mempengaruhi Financial Distress Dengan Enterprise Ris Management Sebagai Variabel MOderasi. Jurnal AKuntansi Keuangan dan BIsnis, 57-64.
Sweeney, L. a. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2):113–124. .
Wijethilake, C. (2017). Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems. . Journal of Environmental Management, 196: 569–582.
Yip, E. V. (2014). Corporate social responsibility reporting and earnings management: The role of political costs. . Australasian Accounting Business and Finance Journal, 5(3): 17–34.
Zahra Firdaus Auliya, I. F. (2025). Penungkapan Kepatuhan Syariah : Masa Jabatan Direksi Dan Karakteristik Dewan Pengawas Syarih. Jurnal Akuntansi Keuangan dan BIsnis, 111-120.