2019
DOI: 10.28992/ijsam.v3i2.87
|View full text |Cite
|
Sign up to set email alerts
|

Abstract: Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking do… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1

Citation Types

0
2
0

Year Published

2021
2021
2023
2023

Publication Types

Select...
3
1

Relationship

0
4

Authors

Journals

citations
Cited by 4 publications
(2 citation statements)
references
References 14 publications
0
2
0
Order By: Relevance
“…The sustainability report can help companies avoid or reduce environmental and social risks that may have a financial impact on their business. The business can be run properly by applicable standards and legislation while still paying attention to social aspects, environment, and finance (Ekasari et al, 2019;Nurim & Asmara, 2019).…”
Section: Indonesian Journal Of Sustainabilitymentioning
confidence: 99%
“…The sustainability report can help companies avoid or reduce environmental and social risks that may have a financial impact on their business. The business can be run properly by applicable standards and legislation while still paying attention to social aspects, environment, and finance (Ekasari et al, 2019;Nurim & Asmara, 2019).…”
Section: Indonesian Journal Of Sustainabilitymentioning
confidence: 99%
“…The disclosure of company performance on culture, environment, and the economy is made separately from annual reporting, and this separation helps increasing the level of accountability, responsibility, and transparency of the company on the eye of investors and other stakeholders (Khalil & O'sullivan, 2017;Odoemelam et al, 2020;Zhyhlei et al, 2020). Sustainability report has become a good trend, and every progressive company begins to feel necessary to conduct sustainability reporting to inform their performance on society, environment, and economy to company stakeholders (Bird & Davis-Nozemack, 2018;Nurim & Asmara, 2019;Semuel et al, 2019;Meutia et al, 2020;Permatasari et al, 2020). Therefore, sustainability reporting always contains information about financial and non-financial performances, and this information is for the sake of company sustainability (sustainable performance).…”
Section: Introductionmentioning
confidence: 99%