CEO of BATS International Group Discusses Sustainability Integration in Management Accounting at Bunda Mulia University

Serpong, May 26, 2025 – The Management Accounting Public Lecture organized by the Accounting Study Program, Serpong Campus, Bunda Mulia University (UBM), on May 23, 2025, presented the CEO of BATS International Group, Mr. Brian Pramudita, as the main speaker. In the session held at The UBM Lecture Hall, Alfa Tower, Mr. Brian presented a strategic view on "Sustainability, The New Variable in Management Accounting", focusing on several crucial aspects.

Mr. Brian Pramuditas presentation session highlighted four main pillars underlying the integration of sustainability in contemporary management accounting practices:

1. Understanding Climate Change and Its Impact on Business: Mr. Brian opened the discussion with the urgency of a deep understanding of climate change. He explained the importance of conducting a Climate Risk Assessment to identify Physical and Transitional Risks that can affect business operations and sustainability. This understanding is the foundation for sustainable decision making.

2. The Role of Management Accounting in Sustainability: In this session, Mr. Brian highlighted how management accounting plays a crucial role in realizing sustainable business practices. He discussed the concept of Value Creation Cost in the context of sustainability, and reviewed the role of Carbon Finance, Carbon Tax, and Carbon Credit in managerial decision making. Furthermore, he emphasized the Risks and Opportunities that arise from indifference to sustainability, including regulatory and reputational risks.

3. Carbon Pricing in Managerial Decision Making: Mr. Brian then explored the Carbon Pricing mechanism, including Carbon Tax, Emission Trading Schemes (ETS), and Voluntary Carbon Markets (VCM). He also provided insights into the Carbon Pricing Regulation in Indonesia, which is an important consideration for companies in planning their long-term strategies.

4. Sustainability Reporting as a Strategic Managerial Tool: The final session of Mr. Brians presentation focused on the importance of Sustainability Reporting. He explained the concept of GHG Accounting and Key Performance Indicators (KPIs) related to sustainability, as well as the urgency of transparent and accountable External Reporting. Reporting frameworks such as GRI, SBTI, and Net Zero Planning were also discussed as a guide for companies in communicating their sustainability performance.

The event moderator, Mr. Danu P. Putra, S.E., M.Acc, Lecturer in the UBM Accounting Study Program, facilitated an active and constructive Q&A session after the presentation. The enthusiasm of the students was evident in the various questions asked, demonstrating a great understanding and interest in topics relevant to current developments in the world of accounting and business.

The presence of the CEO of BATS International Group as an expert speaker further strengthens BATS Consultings commitment to sharing knowledge and encouraging best practices in the field of accounting and sustainability. BATS Consulting believes that a deep understanding of the integration of sustainability in management accounting will equip future professionals with the skills needed to face global challenges.

BATS Consulting expresses its appreciation to Bunda Mulia University for this successful collaboration. Hopefully, the insights shared by Mr. Brian Pramudita can provide a significant contribution to the development of management accounting science and sustainable business practices in Indonesia.