Medan – The Faculty of Economics and Business, Universitas Sumatera Utara (FEB USU), continued the International Sustainability Conference (ISC) FEB USU 2026 on Thursday, October 22, 2026. On its fourth day, the conference featured discussions on the role of faith-based finance in promoting sustainability and the application of Environmental, Social, and Governance (ESG) principles in accounting and impact measurement.
The first session, entitled “The Role of Faith Based Finance in Promotion of Sustainability,” was delivered by Prof. Sahraman Hadji Latif. The session explored how faith-based finance can contribute to sustainability by examining the relationship between financial practices and the underlying values that guide them in the context of sustainable development.
Following the first session and a break, the conference continued with “ESG, Sustainability Accounting, and Impact Measurement,” presented by Asst. Prof. Dr. Chumphon Angkananon. The discussion focused on ESG, sustainability accounting, and impact measurement as key components in evaluating organizational practices and sustainability performance.
Together, the two sessions provided participants with opportunities to explore sustainability from financial and accounting perspectives. The discussions also highlighted the relevance of impact measurement and ESG considerations in developing business and financial approaches that incorporate sustainability principles.
The sessions aligned with SDG 12 (Responsible Consumption and Production) by emphasizing sustainable organizational practices and SDG 16 (Peace, Justice, and Strong Institutions) by highlighting the importance of governance. Discussions on sustainable finance and accounting also contributed to the development of academic insights relevant to the challenges of sustainable development.