Does the origin region of institutional shareholders influence water disclosure in Indonesian companies?

Wicaksono, Aditya Pandu; Setiawan, Doddy

doi:10.1002/bsd2.308

Cited by 3 publications

(1 citation statement)

References 67 publications

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“…Several previous studies have examined in depth the topic of environmental disclosure in a corporate context, highlighting important aspects such as carbon, water, waste, energy, and corporate social responsibility (CSR) and Environmental, Social, and Governance (ESG) (Ali et al, 2024;Gerber et al, 2024;Peng & Chandarasupsang, 2023;Srouji et al, 2023;Thun & Zülch, 2023;Wicaksono & Setiawan, 2024). Nevertheless, the main attention in research often focuses on aspects of emissions disclosure (Elsayih et al, 2021;Khalid et al, 2023;Kılıç & Kuzey, 2019).…”

Section: Literature Review and Theory Developmentmentioning

confidence: 99%

The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

Octavio,

Setiawan

2024

Bus Strat Dev

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This study aims to analyze the influence of board characteristics, ownership structure, and public attention on the disclosure of information related to climate change in the banking industry. This study uses panel data from financial reports and corporate sustainability in the banking sector. The data is processed using the Eviews application, using a sample of 348 companies from 2018 to 2021. The results show that the presence of women on the board, foreign board members, foreign ownership, and public attention all have a positive and significant effect influence. In contrast, board size and institutional ownership have a negative influence on the disclosure of climate change information by banking companies in different countries. Statistical tests also show that although the level of climate change information disclosure by banking companies is relatively good, there is still room for improvement to be in line with evolving standards. The study also looks at public attention through media coverage, as measured through Google Trends, which has the potential to impact climate change information disclosure, especially in sectors that are sensitive to the issue. Furthermore, the study conducted additional tests by categorizing the sample based on companies located in countries with high and medium rankings in the climate change performance index, as well as grouping them by region (Asia, Americas, and Europe). This research has important practical and theoretical contributions, advancing the understanding of the application of legitimacy and stakeholder theories to climate change and the factors that influence climate change disclosure strategies.

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Section: Literature Review and Theory Developmentmentioning

confidence: 99%

The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

Octavio,

Setiawan

2024

Bus Strat Dev

Self Cite

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Sustainability reporting for boosting national commitment and overcoming challenges: A hierarchical model

Paridhi,

Ritika

2024

Bus Strat Dev

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Sustainability reporting (SR) has emerged as a critical mechanism for organizations and nations to communicate their performance in terms of environmental, social, and governance (ESG). The present study investigates the challenges that prevent SR from being useful for system transparency and accountability. It identifies formidable barriers such as intentions, knowledge gaps, resource constraints, and the intricate nature of measurement metrics which necessitating a global collaborative efforts to improve SR's adaptability and acceptance within diverse systems. In addition, this pioneering research examines the factors that influence SR adoption and commitment at the national level. In the study, total interpretive structural modelling (TISM) is used to investigate the hierarchical relationship between factors while MICMAC analysis is administered to identify driver‐dependent connections. It reveals a multi‐layered structure in which macroeconomic factors such as political stability and resource availability drive regulatory effectiveness, operational factors such as administrative efficiency and awareness synergise for progress, and performance factors provide comprehensive insights into SR maturity at national level. The findings contribute significantly to the refinement of theoretical frameworks while emphasizing the importance of SR in advancing the 2030 Agenda for Sustainable Development. It emphasizes on political will, resource allocation, and tailored regulatory frameworks for comprehensive reporting of sustainability. This study provides practical insights for managers, policymakers, and businesses navigating sustainability reporting. It identifies drivers of national SR commitment and guides corporate practices towards sustainable development goals. Understanding these issues strengthens risk management and governance, while advanced measurement tools facilitate assessment and communication. Overall, it empowers stakeholders to elevate their engagement in enhancing sustainability practices, refining governance structures, and informing policy formulation.

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The effect of ownership structure on water disclosure in Indonesian companies

Wicaksono,

Setiawan,

Anni Aryani

et al. 2024

Journal of Open Innovation: Technology, Market, and Complexity

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Does the origin region of institutional shareholders influence water disclosure in Indonesian companies?

Cited by 3 publications

References 67 publications

The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

Sustainability reporting for boosting national commitment and overcoming challenges: A hierarchical model

The effect of ownership structure on water disclosure in Indonesian companies

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