Name : Abdul Aziz

NIM : 165020301111062
Course : Social Responsibility Accounting

FINAL EXAM
1. You are asked to differentiate between financial accounting, management accounting and
sustainability accounting.
Answer:
The difference between financial accounting, management accounting, and sustainability
accounting is as follows:
Based on it purposes
- Financial accounting aims to produce financial statements that describe the condition
and performance of the company.
- Management accounting aims to produce specific and detailed reports, identify
problems that arise and resolve the problem.
- Sustainability accounting aim to produce company performance reports on economic,
environmental and social aspects, as well as the company's efforts to become an
accountable company for all stakeholders for the company's performance goals towards
sustainable development.
Based on the users
- Financial accounting is used to present company financial information to users who are
outside the company (external parties) and are not used to make decisions about the
company. For examples shareholders, government (government agencies, director
general of tax), creditors, or financial analysts.
- Management accounting is used to provide financial information for the needs of the
management or internal parties of the company. The information generated will later be
used as evaluation material and a means of decision making for the company. For
examples managers, executives, sales, administrative employees, or supervisors.
- Sustainability accounting focuses on disclosing information on organizational non-
financial performance to stakeholders. The performance includes activities that have a
direct impact on society, the environment, and the economy.

2. Given data of sustainability reporting of your chosen company that you have collected last
three months, you are asked to write how relevant the company sustainability reporting to
your definition.
Answer:
On the basis of the methodology described and the verification work performed, we are
satisfied that the information and data contained within China Airlines CSR Report of 2017
verified is accurate, reliable and provides a fair and balanced representation of China
Airlines sustainability activities. China Airlines has done is very relevant to the definition
other than China Airlines is also deeply aware of the continuous and rapid changes of global
 environment. Based on the company sustainability report, it can be concluded that China
Airlines is prepared the report in accordance with the GRI standards Core Option published
by the Global Sustainability Standards Board. In the face of such challenging environment,
it is China Airlines responsibility to make a profit and promote economic, environmental,
and social sustainability at national and international levels, and it is also the most important
commitment China Airlines makes to stakeholders.

3. Please measure the sustainability performance level of your chosen sustainability report.
Answer:
To elevate the effectiveness of management, China Airlines reviewed the implement
performance of supply chain management in 2017 by conducting; Expand the scope of
management, Optimize management mechanisms and Control risks of supply chain
sustainability. Survey was sent to 100 suppliers (Majority is critical suppliers) which is
accounted for 80.62% of the total amount of procurement, with a response rate over 72%.
On the whole, the sustainability performance of China Airlines supply chain is 85.27 on
average. The average score of four dimensions (Governance, Environment, Society and
General) is more than 80 which shows most of the suppliers that have internalized
sustainability concept in their management mechanism. Some of the things carried out by
China Airlines to maintain its performance are as follows: Perfect environmental and energy
management operation, strengthen-carbon management, build capacity for value chain
environmental management, and promote environmental awareness.

4. Please analyze and evaluate the data of the company sustainability reporting based on the
GRI Standards.
Answer:
Based on the data of company sustainability report, the report is adequately in line with the
GRI Standards in accordance with Core Option. The material aspects and their boundaries
within and outside of the organization are properly defined in accordance with GRI’s
Reporting Principles for Defining Report Content. Disclosures of identified material aspects
and boundaries, and stakeholder engagement, GRI 102-40 to GRI 102-47, are correctly
located in content index and report. But, China Airlines hasn’t multi-ways involved of
stakeholders, it is haven’t more descriptions of China Airlines involvement with the impacts
for each material topic (103-1) and its evaluation of the effectiveness of the management
approach (103-3) how the specific actions were taken to improve performance. In addition,
incomplete disclosure on 404-3 and disclosures on material topics having boundaries within
the organization.

5. Please write what is The Pentaple Bottom Line.

Answer:
The Pentaple Bottom Line
- People give the meaning that the balance with the welfare of people (internal and
external corporations) or the community is important to be contributed by the
organization. Proportion in providing justice in people's welfare is an effort to be
balanced.
- Profit is an effort that is now dominant in achieving organizational performance must
be balanced. Profit or welfare in economic aspects is important, but must be balanced
with the other P.
- Planet is the preservation of the natural environment must be championed by the
organization/ corporation to be balanced. The natural environment makes humans
must be protected and preserved, utilization and management must be balanced in the
process and for generations to come. This is as a natural capital bottom line, which
refers to the natural environment must be protected and preserved.
- Phenotechnology is the fact that the existence or phenomenon of information
technology must be an important part in maintaining the survival of an organization.
Disclosures on phenotechnology could include the implementation of software,
hardware, networking, telecommunication, and database.
- Prophet is a spiritual, mental, or spiritual balance in the process of preserving life. An
organization must be aware of the practices of spirituality. This includes disclosures
of God Consciousness, Transcendental Awareness, Honesty, Self-Contemplation
Ability and Sincere Love.