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"This paper presents an overview of and discussion on the current approaches to corporate sustainability with a main discussion on the stakeholder pressure for the drinking water company. Good corporate governance is associated with increased transparency and clear and informative financial reporting. The fast widening rote of corporate responsibilities is to include corporate social responsibility (CSR), where corporate sustainability is being part of it and needs to be disclosed in the financial reporting. Corporate sustainability stipulates the needs that future generation should be left or at least no worse off than the current generations (Said et al, 2005). As being sustainabte for companies could increase their competitiveness in the market, therefore CSR and corporate sustainability could not be separated in the disclosure of financial statements. Comparing physical and economic sustainability is another way of measuring corporate sustainability especially when we measure the sustainability of a company having the basis on the utilization of natural resources such as mining, energy, fishery, forestry, pulp and paper, water, and palm-oil plantation, etc. implications on financial reporting of a drinking water company are discussed in anticipating the stockholders pressure on long-term sustainability especially for water industry"

"ABSTRAKThis study analyses the impact of student perceptions and expectations inteaching introductory accounting course, lecturer performance index (based on student evaluation teaching score), pre-requisite results, high school origin and status of the high school for the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated between student gender and major of study. The aim behind this study is to get feedback in order to improve teaching in PA2. With factor analysis, results indicate thatthere are five dominant factors that were retained for the purpose in determiningstudent results of PA2 (expectations, topics, preparation, ethical issues and level ofdifficulties ofthe course).To date, there has not been a study on the impact of student perceptions andexpectations to student 'sfinal results. Different level of perception and expectations,results of PAl and lecturer performance index sign{/icantly influence the results ofPA2. Male students who expect that the subject will be difficult have less performancerather than those M'ho expect the contrary. Male students who have highexpectations that PA2 course will be useful and challenging have greater chance topass the course successfully."