Sustainability Reporting Guidelines: Which to Choose?

Withers, Stephen G.; Demediuk, Peter

doi:10.18848/2325-1115/cgp/v09i02/55230

Cited by 68 publications

(2 citation statements)

References 7 publications

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“…Dalam lingkungan saat ini yang tidak pasti, perusahaan perlu merespons lingkungan secara efektif dan efisien [17]. Atas dasar stakeholder theory, inovasi teknologi tidak hanya membantu industri bisnis untuk meningkatkan profitabilitas perusahaan namun juga mendorong perusahaan untuk memfasilitasi dan meningkatkan pertumbuhan ekonomi, berkontribusi terhadap lingkungan dan pekerjaan, selain itu dengan adanya inovasi teknologi membuat proses kerja menjadi lebih efisien sehingga profit perusahaan akan menjadi lebih maksimal [18]. Inovasi manajemen dan inovasi teknologi secara signifikan berkontribusi positif terhadap keberlanjutan dan kinerja organisasi keberlanjutan memainkan peran mediasi parsial antara inovasi manajemen dan kinerja organisasi dan juga peran mediasi secara parsial antara inovasi teknologi dan kinerja perusahaan [19].…”

Section: Gambar 1 Kerangka Berfikirunclassified

Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan

Prastyawan

Astuti

2023

INFEB

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This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure.

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Section: Gambar 1 Kerangka Berfikirunclassified

Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan

Prastyawan

Astuti

2023

INFEB

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“…In 1999, the Global Reporting Initiative (GRI) provided a framework based on the TBL to assess the sustainability of companies which could be used to evaluate different types of industries with 81 indicators. However, various measuring units are required to collect a large amount of data [23]. In 2001, the UN Commission on Sustainable Development suggested 140 indicators to assess the progress of sustainable development [24].…”

Section: Introductionmentioning

confidence: 99%

Development of an Assessment Method for Evaluation of Sustainable Factories

et al. 2020

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The role of the industrial sector in total greenhouse gas (GHG) emissions and resource consumption is well-known, and many industrial activities may have a negative environmental impact. The solution to decreasing the negative effects cannot be effective without the consideration of sustainable development. There are several methods for sustainability evaluation, such as tools based on products, processes, or plants besides supply chain or life cycle analysis, and there are different rating systems suggesting 80, 140, or more indicators for assessment. The critical point is the limits such as required techniques and budget in using all indicators for all factories in the beginning. Moreover, the weight of each indicator might change based on the selected alternative that it is not a fixed value and could change in a new case study. In this regard, to determine the impact and weight of different indicators in sustainable factories, a multi-layer Triangular Fuzzy Analytic Hierarchy Process (TFAHP) approach was developed, and the application of the method was described and verified. The defined layers are six; for each layer, the pairwise comparison matrix was developed, and the total aggregated score concerning the sustainability goal for each alternative was calculated that shows the Relative Importance Coefficient (RIC). The method is formulated in a way that allows adding the new indicators in all layers as the verification shows, and thus, there are no limits for using any green rating systems. Therefore, the presented approach by TFAHP would provide an additional tool toward the sustainable development of factories.

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Standards and Guidelines for Managing Corporate Social Responsibility towards Sustainability

Avlonas¹,

Nassos²

2013

Practical Sustainability Strategies

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Sustainability Reporting Guidelines: Which to Choose?

Cited by 68 publications

References 7 publications

Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan

Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan

Development of an Assessment Method for Evaluation of Sustainable Factories

Standards and Guidelines for Managing Corporate Social Responsibility towards Sustainability

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