THE OBJECTIVES OF SUSTAINABILITY REPORTING AND ACCOUNTING IN SHARIA

Sustainability reporting and accounting practices spread by thousands of companies attract Muslim researchers to affirm the sharia foundation on this issue. The purpose of this study is to straighten the basic objectives of sharia sustainability accounting and reporting. The technique was discourse analysis, by identifying comparisons the thought flows of standart about conventional and sharia sustainability reporting and accounting which were then examined based on the Qur'an. The results showed, the basic objectives of sharia sustainability reporting and accounting are; (1) accountability and (2) introspection. The results of this study have a theoretical contribution to the justification of differences in the meaning of the basic objectives of reporting and conventional and Islamic sustainability accounting. The results of the research can be a motivation for the Financial Services Authority (OJK) together with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to hasten the formulation of sharia sustainability reporting and accounting standards that are suitable with the conditions in Indonesia, making it easier for business people to learn and apply the concept of sharia reporting and accounting for sustainability. Keyword: Sustainability, Reporting, Accounting, Sharia


Introduction
Sustainability reporting and accounting is a concept that is rooted in attention to the spread of social and environmental crises in the world, especially as a result of the actions of irresponsible business entities. This attention was realized in the High-level conference of the Earth Summit in June 1992, held in Rio de Janeiro, Brazil (Lako, 2018: 9). A large number of environmental damage and ecological crises create awareness of the mission to save the earth from global warming and poverty alleviation (Lako, 2018: 10). After the discussions at the Earth Summit in June 1992 in Brazil, various concepts regarding sustainability reporting emerged, which were also related to corporate sustainability accounting. As a result, the summit introduced the concept of green economy, which also gave was conducted using discourse analysis of relevant and reviewed texts based on stewardship and goal-setting theory. Stewardship theory is used because sustainability accounting and reporting standards are the primary sources of the research. Meanwhile, to conduct a discourse on the nature of sustainability reporting and accounting, the standards of business entities are used to be one step better than just the goal of making a profit. These standards train business organizations to pay more attention to the environment and society more intensely. Thus, it is the manifestation of the concepts of altruism and ethics that exist in stewardship theory.
The writer used the goal-setting theory as the reason why the formulation of the main objectives of the concept of reporting and accounting for the sustainability of sharia is essential. It is used to motivate each person in a business entity to act clearly and directed. Moreover, the concept of sustainability reporting and accounting is deploying, and still developing, especially in the discussion of sharia. The selection of the issue was inspired by the legitimacy theory, which states that the public approval to accept the operating activities of an entity is prominent. It is what the entity can practice through the disclosure of sustainability reporting and accounting. However, because the writer follows sharia values, the Shariah enterprise theory states that Allah is the main stakeholder in the overall actions of His creatures. The sharia sustainability reporting and accounting is chosen as the main topic of this research.
There are similar previous studies within this research. Setiatin (2019) formulates the main objectives of sharia financial reports through entity theory and enterprise theory. The result was the goal of sharia financial reporting as the responsibility towards society and nature as a study of the entity theory and accountability to Allah SWT, as a result of the internalization of Islam in enterprise theory. Another related study is research conducted by Hartati (2018) which tries to formulate the main objective of sharia accounting financial statements through a binary opposition of synergy study. The main aim of Islamic financial reports was to provide accountability and information. The novelty of this study compared to the two previous studies is the use of different techniques. This research uses discourse analysis techniques or meaning, and renewal in terms of discussion, in which the primary objectives to be formulated are the primary objectives of sharia reporting and sustainability accounting, not the sharia finance accounting.
This research obtains a theoretical contribution that there are differences in the meaning of the primary objectives between conventional and sharia sustainability reporting and accounting. The results of the formulation of the main objectives of reporting and accounting for the sustainability of sharia can be a motivation for The Financial Services Authority (OJK) followed by the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to hasten the formulation of sharia sustainability reporting and accounting standards under the situation in Indonesia, For business actors to learn the concept of reporting and accounting for the sustainability of sharia for the creation of business operations that respect human rights and eco-friendly environment as a form of worship to Allah SWT.

Literatur Review Stewardship Theory
Discussion on sustainability reporting and accounting, both conventional and sharia, basically refers to the stewardship theory. Menyah (2013) equates the meaning of stewardship with altruism and ethical leadership. Stewardship theory states that a person is motivated to work and complete the task entrusted to them with full responsibility (Menyah, 2013). Menyah (2013) also states that according to this theory, a person will prioritize their responsibilities more than individualistic interests, which results in a higher level of satisfaction regarding the achievement of organizational, group, or community goals. This statement of Menyah (2013) also supports the goal-setting theory discussed in the following section of this paper.
This research believes that the widespread use of sustainability reporting and accounting by organizations in almost all corners of the world nowadays reflects the practice of better organizational altruism. Organizational altruism is no longer limited to stakeholders who are economically oriented but also pays attention to environmental sustainability and social life around the organization. The writer analogizes the main objectives in reporting and accounting for the sustainability of sharia, as discussed in this study, as a human means to fulfill the right of the Creator, namely Allah SWT. Obeying instructions of Allah SWT and controlling the goals of the individual need, which is full of lust, and if it is not directed at a clear purpose, it will cause damage on this earth. Social and environmental damage caused by uncivilized human actions is the background for the emergence of attention to the concept of sustainability to sustainability reporting and accounting, as well as sustainability reporting and accounting in sharia studies.

Goal-setting Theory
Goal-setting theory is also used as the ground in this study because the result is the formulation of the objectives of reporting and accounting for sustainability in sharia. Before entering the idea of sustainability reporting and accounting objectives in sharia, the writer first needs to interpret the nature of sustainability reporting and accounting, which are then included in sharia studies. It reveals that goals influence, direct action, and motivate individuals so that the expected goals can be achieved (Setiawan, 2017).
The goal-setting can also increase self-confidence and habits of planning, organizing, mobilizing, and controlling, which supports the accomplishment of goals (Pratiningsih and Sahrah, 2017). Focusing on the aspects of sharia, it is a transcendent objective that the writer includes the concept of sustainability reporting and accounting within the research. Furthermore, Sukadi (2018) classifies goals into objective goals, transcendent goals, and without goals that create a personality that affects job satisfaction and service performance.
Regarding the formulation of the basic objectives of sustainability reporting and accounting in the field of sharia, the writer expects it motivates every economic person to behave according to the goals of sustainable development. The individual should pay attention to the transcendent goals to live more meaningfully by interpreting every action as worship to Allah SWT.

Legitimacy Theory
Sustainability reporting and accounting, part of the discussion in this study, is related to the legitimacy theory in the beginning. The theory states that there is a social contract between the community or local community and the company (Rokhlinasari, 2016;Vitolla and Rubino, 2017). The local community supplies natural and human resources to the company, which the company then uses to produce goods and services for the community, yet the company also creates waste (Vitolla and Rubino, 2017). The social contract ultimately defines expectations of the society, which are volatile and change over time, about how the organization should carry out its operations, thus, demanding that companies be more responsive to the environment (Rokhlinasari, 2016). Community expectations encourage disclosure by companies, which aim to enhance, conserve, and restore the legitimacy of the companies so that they can operate effectively in a social and economic context (Vitolla and Rubino, 2017).
The objective of this theory is similar to the achievement that the organization expects by complying with the standards of sustainability reporting and accounting. Conventional sustainability accounting and reporting standards, especially the SASB standard, guide sustainability accounting related to the materiality level of social and environmental aspects. The SASB standard aims at the interest of investors in assessing the feasibility of their investment and managing for profitable operating efficiency.

Sharia Enterprise Theory
This research also uses Sharia enterprise theory as the ground of research, in which the writer follows the values of sharia that are more holistic than just the interests of temporary human life in the world. Sharia enterprise theory follows up more than just the interest of public recognition regarding the availability of business entity operations. Yet, it assesses whether the working of an entity reflects worship of Allah SWT. Sharia enterprise theory cited in Desiana (2018) and Kalbarini (2018) reveals that Allah SWT is the primary source of mandate. All the resources owned by stakeholders are a mandate from Allah, which must be accounted for by means and purposes of sharia. Fatmawati and Sukriah (2017) explain that there are three stakeholders in sharia enterprise theory, namely Allah SWT, humans, and nature. Sharia enterprise theory is operationalized in the form of the concept of the sharia value-added, as a concept of income in shariah accounting, which is implied in halal (permissible), thoyib (pure), and free of riba (usury).

Research Method Types of Research
This study used a qualitative method with interpretive research types. The interpretive perspective focuses on the interpretation of the researcher, in which facts have a context specifically interpreted by the researcher based on previous insights so that research goes from specific knowledge to general knowledge (Muslim, 2015). Following this research process, the writer interpreted the flow of thought on the concept of conventional and sharia sustainability reporting and accounting. The result was reviewed based on the Al-Qur'an and its interpretation to determine the basic objectives of reporting and accounting for sharia sustainability.

Data Types and Resources
The data used in this research was textual or document data. This textual data or document is in the form of journals obtained from search engines, books of conventional and sharia sustainability reporting and accounting, and the websites of sustainability accounting and reporting standards-making organizations.

Technique of Analysis
The writer used discourse analysis as a technique of data analysis, in which the object of discourse study is the relationship between text and context (Endrawati and Jacky, 2014). Discourse analysis is the study of meaning that occurs either consciously or not on a discourse (Mullet, 2018). In achieving the research objectives in this paper, the writer interpreted the texts that build the flow of research thought to the conclusion of the results, by: 1. Understanding the nature of conventional and sharia sustainability concepts, through texts related to: the emergence of the concept of sustainability development, conventional sustainability reporting and accounting and its standards (the GRI and the SASB standards), and regarding sharia sustainability reporting and accounting and its standards (the Islamic Social Reporting or the ISR and the Pentuple Bottom Line or the PBL standards). 2. Examining the verses in the Qur'an and their interpretations after understanding the nature and purpose of the concept of sustainability. The activities of examining and interpreting verses in the Qur'an were essential for the writer to gain meaning of the concepts of sustainability reporting and accounting in sharia, which then the final goal was to formulate basic objectives from sharia sustainability reporting and accounting.

Result and Discussion
Before jumping to the conclusion regarding the basic objectives of reporting and accounting for sustainability in sharia, the writer needs to understand sustainability reporting and accounting, the reason for the emerging of the concept of sustainability, and the primary causes leading to the idea of sustainability or more precisely sustainable development.

The Capitalism and Its Justification in the Concept of Sustainable Development
Weber, cited by Chriss (2019) reveals that capitalism has the freedom to change the social distribution of the population. Capitalism is a notion with the idea that money is productive, time is money, and therefore, there is no reason for someone to waste time to make the amount of money many times than its previous amount (Benjamin Franklin in Chriss, 2019). Freedom, money-oriented, and the belief that money is productive are the basis for personal interest to have a motive to control and monopolize. Therefore, it is not surprising that those three factors eventually cause insubordination to faith, greed, and damage that leads to environmental and social crises. Environmental damage can be in the form of deforestation, pollution, and carbon emissions that cause climate change as a result of the exploitation of the use of water flows, energy, and materials, as well as unethical disposal of waste (Ismail et al., 2014). Damage in the social sector such as neglection employee welfare, forced labor, underage workers, violations of customer privacy, etc. There are violations in corporate governance, for instance, manipulation of financial statements, and so on. Weber introduces the concept of capitalism by comparing

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his parents. His father loved material things and did not want to lose his notable position as a bureaucrat, while his mother was very devout to religion. Yet, Weber prefers to be interested in capitalism. (Masyhuri, 2019). Regardless of people aware of their duty to maintain life on earth, or because they need to overcome those crises for their survival, the concept of sustainable development emerged at the Earth Summit in June 1992 in Rio de Janeiro, Brazil (Lako, 2018: 9). The development of sustainability in the end, raises the derivative concepts, for instance, sustainability reporting and sustainability accounting. Sustainable development, cited in Ciptakarya (2016) is defined as development activities that set the goal to meet current needs and help future generations to fulfill their own needs.
Based on the goal-setting theory, there are different goals between the concepts of capitalism and sustainability. The notion of capitalism is based on the economicoriented, while the concept of sustainability pays attention to environmental and social aspects along with economic aspects. The idea of sustainability carries the triple bottom line to create the preservation of life on this earth. These differences lead the idea of sustainability towards better and responsible stewardship.

Conventional and Sharia Sustainability Reporting and Accounting Standards
The commonly used frameworks of sustainability reporting and accounting by business actors are the GRI and the SASB. Sustainability reporting and accounting prove that non-financial information can highlight material financial implications (Tim Mohin, Chief Executive of the GRI in the SASB, 2020). The GRI standard focuses on the positive and or negative impacts of economic, environmental, and social aspects of companies on sustainable development. On the other hand, the SASB standard identifies a subset of risks and opportunities, which related to sustainability that is most likely to affect the financial condition of a company (SASB, 2020). By using these standards, users are better in terms of their business ethics. They are no longer profitoriented, but they can think about the added value of the company in the long term by paying attention to social and environmental aspects around the company.
The GRI was founded in 1997 and put the triple bottom line in its framework, namely economic topics in the GRI 200 series, environmental topics in the GRI 300 series, and social topics in the GRI 400 series. The sustainability report of the GRI is flexible (GRI, n.d) and produces independent sustainability reports. The GRI presents standards for better transparency practices to company stakeholders such as employees, investors, suppliers, government, and society. It is the most widely adopted standard for sustainability reporting in the world (GRI, 2021). Each series in the GRI reporting framework discusses the inclusion of disclosure numbers and titles, minimum disclosure requirements, and how information is collected in reporting, reporting recommendations, and disclosure guidelines.
The SASB was founded in 2011. It has identified material environmental, social, and financial governance issues in each of the 77 specific industries (Sustainable Industry Classification System ® / SICS ® ). Those standards are made to assist investors in making investment decisions to assess their portfolios (SASB, 2020). In addition, the SASB standard is also designed so that companies can improve their performances in reducing operating costs, increasing reputation, surviving to risk, competitive advantage, and increasing company value in the long run (SASB, n.d). Global investors recognize the SASB standard as a beneficial disclosure component for them. The SASB develops its

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standard based on evidence-based research and existing market information. The SASB provides the SASB licenses as its intellectual property, which companies can use to display their sustainability information in a "SASB-aligned" label for implementation into their systems, products, or services. It also provides education on sustainability accounting. The SASB license has been used by 111 companies in the field of asset managers and asset owners, four companies in banking and multilateral organizations, 30 companies engaged in providing data, analysis, and research, 15 companies in the field of software for corporate reporting, 12 companies in other sectors. Those companies use the SASB as a single sustainability reporting standard. The SASB standard resources include the SASB topics and metrics as well as the SICS industry classification database, see table 1. The SASB simplifies to assess product value chain risks, segmenting suppliers based on the inherent risks associated with their operations and activities. The SASB also makes it easy to evaluate the impact of the industry. Furthermore, it has a good reputation among investors.

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According to table 1 and the goal-setting theory, the SASB license is felt by companies in various businesses to make it easier for companies to assess material risks and opportunities for their business. From their statement, the SASB is quite popular among investor groups. This indicates that the use of SASB standards for companies is oriented for the company's internal interests, as a tool for management to assess business risks and opportunities, as well as a tool to convince and attract investors into their business. The companies' goals of using the SASB license also have a materialistic orientation.
The SASB standards in the Appliance Manufacturing-Sustainability Accounting Standard 2018 covered disclosure topics that were assessed through accounting metrics both quantitatively and qualitatively, where each metric was regulated by a technical protocol that was eventually interpreted in activity metrics. To help businesses report on the most important sustainability topics for their investors, which is a form of practicing stewardship theory, the SASB also created the SASB Materiality Map® (SASB, 2018). The left-hand side of the SASB Materiality Map displays 26 business issues grouped into 5 dimensions of sustainability: environment, social capital, human resources, business models and innovation, and leadership and governance. The upper section of the SASB materiality map displays 77 types of industries in 11 sectors. SASB marks business problem areas on the SASB Materiality Map in three colors on the industrial sector level map and two colors on the industry level map. On the industrial sector level map, black indicates issues that may be material for more than 50 percent of industries in this sector, gray indicates issues that are material to less than 50 percent of industries in this sector, and white indicates issues that do not become material for one of the industries in this sector. On an industry level map, black indicates issues that may be a problem for companies in the industry, and white indicates issues that are not a problem for companies in the industry.
As the concept of sustainability reporting and accounting develops, it is perceived as a better practice for economic, environmental, social, and corporate governance aspects. Islamic economic observers have also begun to emphasize the concept of sustainability reporting and accounting in the sharia concept. This was not done without reason. This more ethical concept of sustainability reporting and accounting approximates the concept of sharia which is full of values in every aspect of life. The basis of the decision to use the concept of sharia in the business believes in the Al-Qur'an is a basic regulator of human life and even the formulation of socio-economic progress (Askari et al., 2014). Sharia accounting is needed by business people, for instance, such as member countries of the Gulf Cooperation Council or GCC who require standards in the presentation of reporting on cooperation in their economic fields. Ahmed (2012) argued that sharia accounting can be used for the realization of financial statements that are free from manipulation.
Regarding sharia sustainability reporting and accounting, there is the concept of Islamic Social Reporting (ISR) which was coined by Haniffa (reviewed by Gustani, 2015), where this concept was originally developed for Islamic banking based on the values of Corporate Social Responsibility (CSR) from Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), as well as the Pentuple Bottom Line concept by Triyuwono (2016). ISR was developed because according to Haniffa (reviewed by Gustani, 2015), conventional social responsibility reporting is not appropriate for sharia entities. After all, it does not have spiritual accountability and does not reject transactions that are not allowed in Islam, such as transactions that contain riba and gharar. Where businesses in sharia entities should pay attention to transactions that are free from elements of riba, speculation and gharar, disclosure of zakat, sadaqah, waqaf, qardh hassan, to disclosure of prayer in the corporate environment (Sunarsih and Ferdiyansyah, 2017). The ISR index was obtained by assessing the percentage of the total disclosure score, where a score of 1 is given for the disclosure items that are fulfilled, and a score of 0 for the disclosure items that are not fulfilled from the company's annual report. The 48 disclosure items are the explication of the 6 ISR indicators. First, disclosure of funding and investment includes disclosure of activities containing riba, gharar, policies related to accounts receivable, investment, financing, and zakat. Second, related to products and services, including supervision of the sharia supervisory board regarding products and services for customer complaints. Third, related to employees, including the fulfillment of employee rights and obligations, including prayer times, and an adequate place for employees. Fourth, related to the community, including giving donations, waqf, loans for goodness, zakat, and community welfare programs. Fifth, related to the environment, including education and environmental care, reducing global warming, the environmental management system and certification. Sixth, corporate governance includes compliance with sharia, detailed profiles, performance, and remuneration for sharia commissioners, directors and supervisory boards, capital structure, anti-corruption policies and other deviant activities. Triyuwono (2016) deconstructed the concept of "triple bottom line" of sustainability reporting into a "pentuple bottom line". It is where the "triple bottom line", namely economic prosperity, environmental quality, and social justice, is deconstructed into a "pentuple bottom line", namely benefits to meet human needs, the planet as our homeland, people as a unity in brotherhood, the Prophet as a good example, and God as the ultimate goal of life. This deconstruction is aimed at refining the concept of sustainability from atheist to tawhid, which means that everything comes from Allah and returns to Allah. Companies are used to seek the blessings of Allah using the prophet Muhammad's way of making the company, people and nature prosperous.
The conceptual frameworks for sustainability reporting and accounting formulated by GRI and SASB, as well as Islamic sustainability reporting and accounting on the ISR and PBL reflect the difference in orientation between homo economicus and homo Islamicus, see table 2. Mais et al., (2017) stated that homo economicus act because they are interested in materialistic things, collecting something that can be calculated, which is reflected in their modern economic framework and structure. Meanwhile, homo Islamicus (Mais et al., 2017) is not satisfied with the actions of homo economicus because they believe in living in the afterlife, which is when we are responsible for all our actions, including our property.   Regarding goal-setting theory, conventional sustainability reporting and accounting frameworks still reflect the nature of human homo economicus. The purpose of disclosure of SASB standards is still self-centered or for internal company needs, including to obtain funding and efficiency of profit-oriented reporting systems. However, the GRI framework, according to the authors, is better than the SASB in terms of altruism, a reflection of the broader stewardship theory because it is really aimed at external accountability, to account for the negative and positive impacts of the organization on the environment and social aspects of the organization.
Meanwhile, sustainability reporting and accounting in sharia is completely different from conventional sustainability reporting and accounting concepts in

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terms of the pursuit of profit as the goal. Muamalah, according to the TBL concept (Triyuwono, 2016) is not oriented to hoard profits, but to meet human needs whose elements are not only the pursuit of material benefits but also happiness when getting profit and self-peace for doing muamalah in halal ways. The concept of ISR approximates the practice of sharia sustainability reporting and accounting, and realizes that the reality of practice towards sharia is still related to parties who have not implemented the concept of sharia, ISR discloses organizational activities that still contain riba, gharar, etc.
The Purpose of Sustainability Reporting and Accounting in Sharia through the Discourse of Sustainability Reporting and Accounting according to the Al Qur'an Sustainability concepts such as the GRI triple bottom line (GRI 200: economy, GRI 300: environment and GRI 400: social) are one step closer to the teachings of sharia than to the teachings of capitalism. Capitalist ideas that are too materialistic tend to ignore religious teachings, including neglecting community survival and environmental sustainability.
In fact, Allah has said that Allah has created the earth and the heavens in everything for His creatures and so that people can contemplate about the greatness of Allah SWT (Al-Baqarah: 22, Al-Baqarah: 29, Al-A'raf: 10, Ar-ra'd : [3][4]Luqman: 10,. So Allah SWT has made humans as caliphs on this earth (Al-Baqarah: 30, Al-An'am: 165, Al-A'raf: 74, Al-kahf: 7). As caliph on earth, Allah SWT has forbidden humans to do damage (Al-Baqarah: 27, Al-Ma'idah: 64, Al-A'raf: 56, Al-A'raf: 74, Al-A'raf : 85, Hud: 116, Al-Qasas: 77). And Allah loves humans who always make improvements (Al-Baqarah: 160, Ali 'Imran: 89, Al-An'am: 48, Al-A'raf: 35, Hud: 88), because humans who do damage on earth and do not make improvements are those who transgress . Based on these Al-Qura'an letters, it is clear that the outline of the focus of the GRI sustainability reporting standard, namely the identification of the positive and / or negative impacts of economic, environmental and social aspects of business entities on sustainable development has its foundation in the Al-Qur'an.
Al-Qur'an regulates several things in economic aspects: 1. No one should monopolize the vital resources needed by humans. This is stated in QS. Al-Baqarah verse 29 and this is the interpretation: Three things that must not be hindered (from humans), namely water, fields and fire "(Narrated by Ibn Majah, Sunan Ibn Majah, 3 / 177-606 quoted in Ernawati and Setiyati, 2017). 2. Allah commands humans to seek sustenance on earth but does not destroy it (Al-Baqarah: 60). Destroying the earth provided by Allah SWT as the source of human life is like biting the hand that feeds you (Tafsir Ibnu Katsir). 3. Allah commands humans to eat halal and good food on earth (Al-Baqarah: 168). Ibn Kathir in his hadith recounts that the Messenger of Allah told Sa'd Ibn Abu Waqqas that those who eat food that is haram and from riba are not allowed to pray for forty days. Based on the exclamation in this verse, should organizations avoid riba in their operational activities and produce products and services that are halal. 4. Allah has made buying and selling legal, and forbidden riba .
This verse in Ibn Kathir's interpretation implies that eating riba is an act of people who are vanity. On the other hand, those who are pious are those who spend their wealth by giving zakat and charity. 5. Orders to improve the scales fair calculations so as not to harm people's rights and cause damage (Al-A'raf: 85, Hud: 85). These verses in Ibn Kathir's interpretation imply a prohibition against cunningly reducing other people's belongings. 6. Keeping records of debts and receivable (Al-Baqarah: 282). This verse in Ibn Kathir's interpretation implies that the recording of a muamalah that is not in cash will maintain the number of goods and payment, which will also be confirmed by witnesses. 7. Infaq and zakat as practices to eradicate stinginess (Al-Baqarah: 267, At-Taubah: 60). Ibn Kathir's interpretation makes it clear that alms must be given from halal assets, and prohibits alms that are earned from bad assets. Regarding environmental aspects in sharia, the Al-Qur'an regulates several things: that Allah likes his people who have good knowledge as a form of being humble towards Allah's commands. 6. Deliberate to solve problems properly (Ash-Shura: 38, At-Talaq: 6). This verse in Ibn Kathir's interpretation reveals that deliberation is used so that each person in it can express their opinions and get decisions that make them all happy and relieved. 7. Do not break the brotherhood (Muhammad: 22). This verse in Ibn Kathir's interpretation reveals that Allah commands to do good through words and deeds as well as giving alms to fellow humans, not the other way around. The concept of sustainability in sharia is not only limited to sustainable development but also sustainability as a human motive to always obey Allah's commands and stay away from His prohibitions, as a provision for human life in the hereafter, as stated in QS. Fathir verses 29-30 along with their interpretation, Allah SWT says that every person is behind the business, and commerce will not lose if they adhere to reading the Koran, prayers, and donations.
"Indeed, people who always read the Book of Allah and always firm in devotion and are accustomed to saving a little for infaq from the little fortune that We have bestowed on them, whether secretly or openly, they are expecting a trading business that will not lose. In order for Allah to grant them their reward and add to them from His bounty, Verily Allah is All-Forgiving, Most Grateful." From these verses and their interpretations, as well as several other verses that approximately describe human life as a business that will not suffer a loss if it sticks to reading the Koran, praying, and donations. It means remembering Allah SWT by reading the Book of Allah, establishing prayers, saving for infaq and paying zakat are the obligations of Muslims who will not harm them when the Day of Resurrection arrives (QS: Fathir 29-30, At-Taubah 54, An-Nur 37, Al -Muzzamil 20).
Hence, obedience to Allah SWT is the main key for humans in the world so that they can always collect rewards from Allah SWT as a provision for life in the hereafter, sustainability that reaches life in the hereafter. When incorporated into the concept of sharia sustainability reporting and accounting, the objectives of compliance are described in the form of (1) accountability and (2) introspection. 1. Accountability: as a form of human responsibility as a caliph on this earth, as stated in QS. An-Nisa verse 85: "Whoever gives good syafa'at, undoubtedly he will get a part (reward) from him. And whoever gives bad syafa'at, undoubtedly, he will carry the part (sin) from him. Allah has power over all things." Human responsibility to Allah SWT also includes human responsibility to maintain life on earth, where sustainability reporting and accounting calls it economic, environmental, and social aspects.
2. Introspection: a human being who, although he always tries to do good, is not always free from mistakes. Introspection is done so that people recognize and realize what they are doing, so that it can be used as a basis for improvement. Allah likes humans who always make improvements (Al-Baqarah: 160, Ali 'Imran: 89, Al-An'am: 48, Al-A'raf: 35, Hud: 88), because humans who are doing damage on earth and do not make improvements are those who transgress (Asy-Syu'ara': 151-152, An-Naml: 47-48). This is called sustainability in sustainability reporting and accounting, which means to not destroy, and to think about survival in the future.

Conclusion
Based on the flow of analysis of the results of this study, conclusions can be drawn as follows: 1. The concept of sustainability reporting and accounting emerged because of an intention among economic organizations to improve the quality of their accountability more ethically, namely by paying attention to environmental, social and organizational governance aspects, in addition to economic aspects as their goal. 2. Conventional sustainability reporting and accounting frameworks still reflect the nature of human homo economicus. The SASB framework is adopted by companies for the sake of obtaining funding and profits. Meanwhile, the GRI framework is better in terms of altruism by the company. 3. The concept of sharia sustainability reporting and accounting has basic objectives, namely (1) accountability or accountability tools and (2) introspection or selfevaluation tools, where these two goals outperform mere worldly goals to hoard profits to meet needs, but to achieve self-peace doing muamalah in a good way. So that the concept of sustainability reporting and accounting in sharia also has benefits that are sustainable to the hereafter.

Limitations
This study has limitations in which the author was just starting to study the concepts of sharia, which in this study is a discussion of sustainability reporting and accounting in sharia. This caused the study of sharia in this research to be based only on the Al-Qur'an as the main source of the basis of Islamic law, and its interpretation according to Ibn Kathir. More than the discussion in this study, the discussion on sustainability reporting and accounting in sharia can also be examined through the books of discussion by Islamic scholars which can bring up Qiyas regarding how sustainability reporting and accounting should be implemented in the realm of sharia. The books from the discussion of these scholars have limited access, which is only owned by Muslim clerics, and there are not many publications on search engines or offline queries.

Suggestions
Regarding the discussion of this research, the authors have several suggestions, namely: 1. Given the absence of sustainability reporting standards and accounting in Indonesia, the Financial Services Authority (OJK) together with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) may try to formulate sharia sustainability reporting and accounting standards following the circumstances in Indonesia. 2. For business people, the formulation of the basic objectives for sustainability reporting and accounting in sharia can be used as a basis for evaluating every action of business operations whether it is by sharia or not. 3. For future researchers, especially those who understand Islamic law (experts in studying the Koran, its interpretation and derivatives), can try to conduct case studies on sharia entities to try to formulate Standard Operating Procedures (SOPs) for sharia entities, based on the basic objectives of sustainability reporting and accounting in sharia in this study.

Implications
The results of this study imply that it allows for public demands for the development of concepts related to this discussion, such as the formulation of regulations for sustainability reporting standards and accounting in sharia, which may be followed by demands for dissemination and assistance in disclosure practices.