This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.
Recently, more and more research has examined sustainability reports, including how to process materiality analysis in sustainability reports. However, the motivation for why and how companies prepare materiality analysis has not received much attention from researchers. This study fills a gap in the sustainability literature related to materiality analysis by identifying the theoretical motivations of companies in conducting materiality analysis. The literature review on materiality analysis also showed that the existing measurements have not used the GRI 102-46 and 102-47, which are guidelines for companies in conducting materiality analysis based on the GRI. Therefore, this study developed a measurement of materiality analysis based on GRI 102-46 and 102-47. This study aimed to assess materiality analysis in sustainability reports based on the perspectives of legitimacy theory and stakeholder theory. The research sample was 150 sustainability reports of company listed on the Indonesia Stock Exchange from 2018 to 2020. The researcher developed an index using the GRI approach to measure the quality of materiality analysis. This study proves that the legitimacy theory perspective is mainly the basis for the company in conducting materiality analysis. This study also found no significant improvement in the quality of materiality topic analysis from 2018 to 2020. Of the four financial characteristics, only DER has a significant relationship with materiality analysis, which indicates that the disclosure of materiality analysis tends to be related to the company’s debt condition. The study fills a gap in the literature by contributing to research on sustainability reporting quality, specifically on materiality analysis.
This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village.
This study aims to map the conformity of sustainability reports (SRs) for the BUKU 3 and BUKU 4 bank groups with regulations issued by the Indonesian Financial Services Authority (OJK). The research is exploratory, considering that FSA Regulation number 51 of 2017 was not applied until 2019. It represents a quantitative descriptive study employing a content analysis approach to explore and analyze data and factual input from SRs. The data used are drawn from the 2017 report concerning seven BUKU 3 banks and five BUKU 4 banks. This study found that the contents of the bank reports, with the components required by POJK number 51 of 2017, concerning the sustainable financial action plan and the SR, did not fully meet the requirements of the POJK. Using cross-tabulation analysis, we found that the average bank has a good, sustainable financial action plan and suitable sustainability reporting above 90%. It also has higher total assets, CAR/KPPM, ROA, and ROE ratios than banks with lower index suitability. This finding implies a potential relationship between SR compliance levels and bank financial characteristics. Overall, the conformity level of BUKU 4 banks is better than that of BUKU 3 banks.
Tujuan penelitian ini adalah menguji peran mediasi keadilan anggaran pada hubungan keselarasan anggaran terhadap kinerja manajerial. Penelitian ini mengolah data primer yang diperoleh menggunakan kuesioner yang dibagikan kepada manajer unit bisnis perusahaan manufaktur di Propinsi Jawa Timur. Sampel penelitian dipilih menggunakan rumus Slovin pada tingkat kepercayaan 5 persen. Sampel yang dianalisis sebanyak 616 kuesioner. Alat analisis yang digunakan adalah Structural Equation Modeling dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan distributif memediasi pengaruh keselarasan anggaran terhadap kinerja manajerial.
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