Medan, October 23, 2026 – The fifth day of the International Sustainability Conference (ISC) FEB USU 2026, held on Friday, October 23, 2026, featured two sessions focusing on sustainability reporting, Environmental, Social, and Governance (ESG), and impact measurement. The discussions also explored the financial feasibility of local enterprises as an integral part of sustainable business practices.

The first session, entitled “Sustainability Reporting, ESG, and Financial Feasibility for Local Enterprises,” was delivered by Sambas Ade Kesuma, S.E., M.Si., Ph.D., Ak. The session examined the interconnectedness of sustainability reporting, ESG principles, and financial feasibility in the context of local enterprises. These aspects play an important role in promoting business management practices that balance economic performance with environmental and social responsibility.

Following the first session and a break, the conference continued with a session entitled “ESG, Sustainability Accounting and Impact Measurement,” presented by Prof. Dr. Maya Sari, M.Si., Ak., CA. The session highlighted the role of ESG principles, sustainability accounting, and impact measurement in assessing organizational sustainability. It also emphasized the importance of integrating sustainability considerations into accounting practices and organizational performance evaluations.

Through these sessions, participants gained valuable insights into the relationship between sustainability reporting, impact measurement, and financial considerations. The discussions provided a broader understanding of how sustainability principles can be incorporated into business decision-making and performance assessments, particularly in the accounting and business sectors.

The sessions contributed to SDG 8 (Decent Work and Economic Growth) by highlighting the importance of financial feasibility and the long-term sustainability of local enterprises. They also supported SDG 12 (Responsible Consumption and Production) by addressing sustainability reporting and the measurement of sustainability performance. Through these discussions, ISC FEB USU 2026 continues to promote academic understanding of responsible business practices and the integration of sustainability principles into organizational management.