Determinants of Corporate Sustainability Performance – Evidence From Brazilian Panel Data

Crisóstomo, Vicente Lima; Freire, Fátima de Souza; Oliveira, Maria Rafaela

doi:10.2139/ssrn.3437018

Cited by 4 publications

(3 citation statements)

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“…Untuk penelitian terkait sustainability telah dilakukan, seperti penelitian dari Natalia dan Wahidahwati (2016), Kuzey dan Uyar (2017), Sulistyawati dan Qadriatin (2018), Riwayadi (2019), Wiryania et al (2019), Crisóstomo et al (2020), dan Nguyen (2020). Dari beberapa penelitian yang telah dilakukan, seperti penelitian Natalia dan Wahidahwati (2016) yang menunjukan bahwa profitabilitas berpengaruh positif dan tidak memiliki hubungan yang signifikan terhadap sustainability report.…”

Section: Pendahuluanunclassified

“…Ukuran perusahaan dianggap mampu menanggani kebijakan sosial dan keberlanjutan perusahaan (Crisóstomo et al, 2020). Semakin besar suatu perusahaan maka perusahaan berada di bawah pengawasan publik yang lebih banyak, membutuhkan lebih banyak legitiasi, memiliki banyak sumber daya, dan mengeluarkan biaya yang pelaporan yang lebih rendah (Kuzey dan Uyar, 2017).…”

Section: Pengaruh Ukuran Perusahaan Terhadap Corporate Sustainability...unclassified

“…Hasil pengujian hipotesis ketiga penelitian ini tidak mendukung teori legitimasi yang menegaskan bahwa, perusahaan terus berupaya untuk memastikan bahwa perusahaan beroperasi dalam ranah dan norma yang ada dalam lingkungan perusahaan berada, dalam hal laporan keberlanjutan, laporan aktifitas tanggung jawab sosial dan lingkungan digunakan perusahaan sebagai tanggung jawab mereka bahwa mereka telah melakukan tanggung jawab yang sesuai nilai dan norma yang berlaku. Hasil penelitian yang mendukung teori legitimasi akan tetapi bertentangan dengan hasil penelitian ini diantaranya dikemukanan dalam hasil penelitian Kuzey dan Uyar (2017), Crisóstomo et al (2020), dan Karaman et al (2018). Mereka menyimpulkan bahwa perusahaan yang besar berada dalam pengawasan publik yang banyak, dan membutuhkan banyak pula legitimasi, untuk itu perusahaan yang besar perlu mengungkapkan informasi yang luas.…”

Section: Pengaruh Ukuran Perusahaan Terhadap Corporate Sustainability...unclassified

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Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance

Katoppo

Nustini

2022

EJEBI

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This research aims to find out the influence of profitability, audit committee, size of company, independent commissioner on corporate sustainability performance. The population in this study was a non financial company registered with the IDX. While the sample in this study was determined using purposive sampling techniques. Data collection techniques use documentation using secondary data in the form of annual reports and non financial company sustainability reports in IDX during the period 2017-2020. Data testing is done using Eviews version 9. The data analysis conducted on this study consists of model estimation tests, classical assumption tests, and hypothesis testing with multiple regression tests using the Eviews statistical application. The results of the study based on data showed that profitability and the size of the company negatively and insignificantly affect corporate sustainability performance. The audit committee has a positive and significant effect on corporate sustainability performance. While independent commissioners have a positive influence but no significant effect on corporate sustainability performance. Keywords: Corporate sustainability performance, profitability, audit committee, size of company, independent commissioner.

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Section: Pendahuluanunclassified

Section: Pengaruh Ukuran Perusahaan Terhadap Corporate Sustainability...unclassified

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Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance

Katoppo

Nustini

2022

EJEBI

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The role of firm size on environmental performance in the developing country

Hidayah

Suryandari

Suryarini

et al. 2022

CBSR

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The balance between economic development and environmental performance is very important for human life (Zhang, Geng, & Wei, 2022; Haldorai, Kim, & Garcia, 2022). This study aims to examine the role of firm size on the relationship between the type of industry and the audit committee on environmental performance. The sample consisted of 198 units of analysis. The method used descriptive analysis and ordinal regression analysis with an absolute difference value test for moderation. The results show the type of industry and the audit committee positively affect environmental performance. In addition, firm size could moderate the relationship between the type of industry and environmental performance. However, firm size failed to moderate the relationship between the audit committee and environmental performance. This research limitation is only covered the Rating Program in Environment Management Performance (PROPER) firms. This research is the first model to investigate the role of firm size on the relationship between the type of industry, the audit committee, and environmental performance. This paper gives more knowledge for government to make strict policies related to the environmental problem to avoid severe natural damage in Southeast Asia, especially in Indonesia. This study contributes to the literature on company’s management practices. A firm should encourage the audit committee’s effectiveness and improve the asset to achieve better environmental performance.

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Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review

et al. 2020

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In this article, we cumulate previous research findings indicating that organizations advance to superior phases of environmental management development in order to attain corporate sustainability by the use of participative decision-making. We contribute to the literature on corporate sustainability management and performance by showing that the correlation between sustainable development governance, organizational knowledge, sustainable organizational development, and corporate sustainability, which shapes corporate environmental and sustainability management. Throughout June 2020, we conducted a quantitative literature review of ProQuest, Scopus, and the Web of Science databases, with search terms including “corporate sustainability”, “corporate sustainability management”, “corporate sustainability performance”, “sustainability reporting”, “sustainable supply chain management”, “sustainable corporate development”, and “environmental management systems”. As we inspected research published exclusively in the past two years, only 338 articles met the eligibility criteria. By eliminating the findings that were questionable, unsubstantiated by replication, or too general, and due to space limitations, we selected 93, mainly empirical, sources. Future research should investigate whether corporate governance systems, through organizational sustainability practices and performance reporting, can shape operational environmental sustainability and sustainable organizational culture.

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Determinants of Corporate Sustainability Performance – Evidence From Brazilian Panel Data

Cited by 4 publications

References 0 publications

Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance

Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance

The role of firm size on environmental performance in the developing country

Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review

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