11,242
Views
4
CrossRef citations to date
0
Altmetric
ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

ORCID Icon, , &
Article: 2157975 | Received 09 Mar 2022, Accepted 08 Dec 2022, Published online: 28 Dec 2022

References

  • Adaui, C. R. L. (2020) Sustainability reporting quality of Peruvian listed companies and the impact of regulatory requirements of sustainability disclosures. Sustainability. Switzerland), 12(3). https://doi.org/10.3390/su12031135.
  • Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12(3), 210–28. https://doi.org/10.1016/j.jcae.2016.09.001
  • Astuti, F., & Putri, W. H. (2019). Studi komparasi kualitas pengungkapan laporan keberlanjutan perusahaan konstruksi dalam dan luar negeri. Proceeding of National Conference on Accounting & Finance, 1(40), 34–46. https://doi.org/10.20885/ncaf.vol1.art4
  • Aureli, S., Gigli, S., Medei, R., & Supino, E. (2020). The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies. Corporate Social Responsibility and Environmental Management, 27(1), 43–52. https://doi.org/10.1002/csr.1772
  • Bachoo, K., Tan, R., & Wilson, M. (2013). Firm value and the quality of sustainability reporting in Australia. Australian Accounting Review, 23(1), 67–87. https://doi.org/j.1835-2561.2012.00187.x
  • Badia, F., & Bracci, E. (2020). Quality and Di ff usion of social and sustainability reporting in Italian public utility companies. Sustainability, 12(11), 4525. https://doi.org/10.3390/su12114525
  • Brammer, S., & Pavelin, S. (2004). Building a good reputation. European Management Journal, 22(6), 704–713. https://doi.org/10.1016/j.emj.2004.09.033
  • Brønn, P. S., & Vidaver-Cohen, D. (2009). Corporate motives for social initiative: Legitimacy, sustainability, or the bottom line? Journal of Business Ethics, 87(SUPPL. 1), 91–109. https://doi.org/10.1007/s10551-008-9795-z
  • Caraiani, C. A. (2012). Social and environmental performance indicators: Dimensions of integrated reporting and benefits for responsible management and sustainability. African Journal of Business Management, 6. https://doi.org/10.5897/AJBM11.2347
  • Chakrabarty, K. C. (2011). Non-financial reporting – what, why and how – Indian perspective. https://ideas.repec.org/p/ess/wpaper/id4175.html
  • Confideration, S. E. T. U. (2012). Renewed EU strategy 2011-14 for Corporate Social Responsibility (CSR). European Trade Union Confrderation. https://www.etuc.org/en/document/renewed-eu-strategy-2011-14-corporate-social-responsibility-csr
  • Cooray, T., Senaratne, S., Gunarathne, A. D. N., Herath, R., & Samudrage, D. (2020). Does integrated reporting enhance the value relevance of information? Evidence from Sri Lanka. Sustainability, 12(19), 8183. https://doi.org/10.3390/su12198183
  • Deegan, C. M. (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing and Accountability Journal, 32(8), 2307–2329. https://doi.org/10.1108/AAAJ-08-2018-3638
  • Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing and Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044
  • Dragomir, V. D. (2012). The disclosure of industrial greenhouse gas emissions: A critical assessment of corporate sustainability reports. Journal of Cleaner Production, 29(30), 222–237. https://doi.org/10.1016/j.jclepro.2012.01.024
  • Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment, 11(2), 130–141. https://doi.org/10.1002/bse.323
  • Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st-century business. Environmental Quality Management, 8(1), 37–51. https://doi.org/10.1002/tqem.3310080106
  • Elkington, J. (1998). Accounting for the Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22. https://doi.org/10.1108/eb025539
  • Farhana, S., & Adelina, Y. E. (2019). Relevansi Nilai Laporan Keberlanjutan Di Indonesia. Jurnal Akuntansi Multiparadigma, 10(3), 615–628. https://dx.doi.org/10.21776/ub.jamal.2019.10.3.36
  • Friedman, A. L., & Miles, S. (2001). Socially responsible investment and corporate social and environmental reporting in the UK: An explaratory study. British Accounting Review, 33(4), 523–548. https://doi.org/10.1006/bare.2001.0172
  • Gallego-Álvarez, I., Prado-Lorenzo, J. M., Rodríguez-Domínguez, L., García-Sánchez, I. M., & Lamond, D. (2010). Are social and environmental practices a marketing tool?: Empirical evidence for the biggest European companies. Management Decision, 48(10), 1440–1455. https://doi.org/10.1108/00251741011090261
  • Gamage, P., & Sciulli, N. (2016). Sustainability Reporting by Australian Universities. Australian Journal of Public Administration, 1–17. https://doi.org/10.1111/1467-8500.12215
  • Geerts, M., Dooms, M., & Stas, L. (2021). Determinants of sustainability reporting in the present institutional context: The case of port managing bodies. Sustainability (Switzerland), 13(6). https://doi.org/10.3390/su13063148
  • Global Reporting Initiative. (2016). Gri 101: Foundation 2016 101. Gssb file:///D:/B Penelitian/A Penelitian Tahun 2021/GRI standard/gri-101-foundation-2016.pdf
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Halimah, N. P., Irsyanti, A., & Aini, L. R. (2020). The value relevance of sustainability reporting: Comparison between Malaysia and Indonesia stock market. The Indonesian Journal of Accounting Research, 23(3), 447–466. https://doi.org/10.33312/ijar.502
  • Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 6(4), 226–236. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18676
  • Hassan, A., Elamer, A. A., Fletcher, M., & Sobhan, N. (2020). Voluntary assurance of sustainability reporting: Evidence from an emerging economy. Accounting Research Journal, 33(2), 391–410. https://doi.org/10.1108/ARJ-10-2018-0169
  • Hoque, Z., & Chia, M. (2012). Competitive forces and the levers of control framework in a manufacturing setting: A tale of a multinational subsidiary. Qualitative Research in Accounting & Management, 9(2), 123–145. https://doi.org/10.1108/11766091211240351
  • Indyanti, J. A.; Zulaikha. (2017). Assurance Laporan Keberlanjutan: Determinan Dan Konsekuensinya Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting, 6(2), 103–116. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18246
  • Jadoon, I. A., Ali, A., Ayub, U., Tahir, M., & Mumtaz, R. (2021). The impact of sustainability reporting quality on the value relevance of corporate sustainability performance. Sustainable Development, 29(1), 155–175. https://doi.org/10.1002/sd.2138
  • Jeanjean, T., Lesage, C., & Stolowy, H. (2010). Why do you speak English (in your annual report)? The International Journal of Accounting, 45(2), 200–223. https://doi.org/10.1016/j.intacc.2010.04.003
  • KPMG Impact. (2020). The time has come. KPMG, (December), 0–62. https://assets.kpmg/content/dam/kpmg/be/pdf/2020/12/The_Time_Has_Come_KPMG_Survey_of_Sustainability_Reporting_2020.pdf
  • Krzus, M. P. (2011). Integrated reporting: If not now, when? 271–276. https://www.mikekrzus.com/downloads/files/IRZ-Integrated-reporting.pdf
  • Langer, M. (2006). Comparability of sustainability reports: A Comparative content analysis of Austrian sustainability reports. Sustainability Accounting and Reporting, August 2004 (pp. 581–602). Springer. https://doi.org/10.1007/978-1-4020-4974-3_26
  • Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. Journal of Management, 34(6), 1152–1189. https://doi.org/10.1177/0149206308324322
  • Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78. https://doi.org/10.1016/j.cpa.2014.10.003
  • Mion, G., & Adaui, C. R. L. (2019). Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality of Italian and German companies. Sustainability (Switzerland), 11(17), 1–28. https://doi.org/10.3390/su11174612
  • Morhardt, J. E., Baird, S., & Freeman, K. (2002). Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management, 9(4), 215–233. https://doi.org/10.1002/csr.26
  • Peck, P., & Sinding, K. (2003). Environmental and social disclosure and data richness in the mining industry. Business Strategy and the Environment, 12(3), 131–146. https://doi.org/10.1002/bse.358
  • Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Oncioiu, I. H., Türkes, M. C., & Căpuşneanu, S. (2020). Assessing the benefits of the sustainability reporting practices in the top Romanian companies. Sustainability, 12(8), 3470. https://doi.org/10.3390/su12083470
  • Prinsloo, A., & Maroun, W. (2021). An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting. Sustainability Accounting, Management and Policy Journal, 12(1), 1–29. https://doi.org/10.1108/SAMPJ-05-2019-0205
  • Rezaee, Z., Tsui, J., Cheng, P., & Zhou, G. (2019). Governance dimension of sustainability. Business Sustainability in Asia, 163–232. https://doi.org/10.1002/9781119502302.ch6
  • Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
  • Romolini, A., Gori, E., & Fissi, S. (2015). Quality disclosure in sustainability reporting: Evidence from universities. Transylvanian Review of Administrative Sciences, 11(44), 196–218. https://link.gale.com/apps/doc/A684933778/AONE?u=anon~b894f167&sid=googleScholar&xid=c04e2b8d
  • Rudyanto, A., & Veronica, S. (2016). Pengaruh Tekanan Pemangku Kepentingan dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keberlanjutan. International Journal of Ethics and Systems, 1–30. https://lib.ui.ac.id/detail?id=20433823&lokasi=lokal
  • Stacchezzini, R., Melloni, G., & Lai, A. (2016). Sustainability management and reporting: The role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102–110. https://doi.org/10.1016/j.jclepro.2016.01.109
  • Steyn, M. (2014). Organisational benefits and implementation challenges of mandatory integrated reporting: Perspectives of senior executives at South African listed companies. Sustainability Accounting, Management and Policy Journal, 5(4), 476–503. https://doi.org/10.1108/SAMPJ-11-2013-0052
  • Suchman, M. C. (1995). Managing legitimacy : Strategic and institutional approaches. Academic of Management Review, 20(3), 571–610. https://doi.org/10.2307/258788
  • Sutopo, B., Kot, S., Adiati, A. K., & Ardila, L. N. (2018). Sustainability Reporting and value relevance of financial statements. Sustainability (Switzerland), 10(3), 1–14. https://doi.org/10.3390/su10030678
  • Thijssens, T., Bollen, L., & Hassink, H. (2016). Managing sustainability reporting: Many ways to publish exemplary reports. Journal of Cleaner Production, 136, 86–101. https://doi.org/10.1016/j.jclepro.2016.01.098
  • van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2), 95–105. https://doi.org/10.1023/A:1023331212247
  • Vitolla, F., & Raimo, N. (2018). Adoption of integrated reporting: Reasons and benefits-a case study analysis. International Journal of Business and Management, 13(12), 244–250. https://doi.org/10.5539/ijbm.v13n12p244
  • Wahid, A. S. (2019). The effects and the mechanisms of board gender diversity: Evidence from financial manipulation. Journal of Business Ethics, 159(3), 705–725. https://link.springer.com/article/10.1007/s10551-018-3785-6