INTEGRATED REPORTING: CORPORATE SUSTAINABLE LEADERSHIP STRATEGY IN THE FUTURE

Abstract

This paper aims to explain the essence of implementing Sustainability Strategy in the company, for the benefit of the company in the long term. This research uses a qualitative analysis approach with earnings per share and the growth of company stock prices in the Financial Services Institutions, Issuers and Public Companies sector. First, this paper will prove a positive correlation between the implementation of the Sustainability Strategy and the company's profitability in the future. Furthermore, the author also analyzes the fundamental weakness of the Integrated Reporting systematics which makes it difficult to compare between companies. Therefore, the author offers a universal measurement standard that can be used by external and internal parties of the company in assessing how far the company is implementing its Sustainability Strategy. This standard measure will later become a means of proving the company's ability to maintain its business continuity in the long term and affect its current valuation. Sustainability Strategy is an important factor in the long-term sustainability of the company. However, it is undeniable that the Sustainability Strategy launched by the Indonesian government still has several weaknesses. This paper is expected to answer the challenges of the role of accountants in Indonesia in facing the revolution from Traditional Accounting to Sustainability Accounting, especially in optimizing the Integrated Reporting scheme by companies.