“…The increasing trend of sustainability reporting has become an attraction for researchers to conduct research on this topic both in Indonesia and abroad. Some research in Indonesia conducted by (Ardiana, 2022), (Juwita & Honggowati, 2021), (Masum et al, 2020), (Khafid & Mulyaningsih, 2017) while abroad, such as (Önder & Baimurzin, 2020), (Onyali & Okafor, 2019), (Khan et al, 2021), (Rahman et al, 2020) . The variety of research results shows the uniqueness in terms of antecedent factors and consequence factors.…”