The Determinant of Environmental Disclosure in ASEAN Countries

Wahyuningrum, Indah Fajarini Sri; Safitri, Lisdiana; Oktavilia, Shanty; Setyadharma, Andryan

doi:10.14710/presipitasi.v19i1.24-33

Cited by 3 publications

(3 citation statements)

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“…However, companies with small assets still provide water disclosure information to stakeholders. Whether they have a high or low profile, companies are under pressure from their stakeholders to disclose non-financial information, including water information [85]. The results of this study are in opposition to other studies that discovered that the quality of water information disclosure was positively impacted by the company's size [3,86,87].…”

Section: The Effect Of Company Size On Water Information Disclosurecontrasting

confidence: 76%

Determinants of Corporate Water Disclosure in Indonesia

et al. 2023

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Water information disclosure by companies in Indonesia has become an important commitment to safeguarding water resources and taking responsibility for the environment and stakeholders. This study has two objectives. First, it investigates the extent of water information disclosed by manufacturing companies listed on the Indonesian Stock Exchange. Second, this study investigates the determinants that affect the disclosure of water information. Water information disclosure is analyzed using content analysis based on the Global Reporting Initiative (GRI)-G4, the CDP’s 2020 Water Safety Questionnaires, and indicators used in previous research. This study uses data from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The determinants tested in this study include the existence of a CSR committee, board independence, government ownership, profitability, company size, and industry type. These findings indicate that companies with CSR committees disclose less water information. Meanwhile, share ownership by the government has a significantly positive effect on water information disclosure. The variables—board independence, profitability, company size, and industry type—do not affect water information disclosure. This study contributes to the literature by providing a comprehensive perspective on water information disclosure in Indonesia.

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Section: The Effect Of Company Size On Water Information Disclosurecontrasting

confidence: 76%

Determinants of Corporate Water Disclosure in Indonesia

et al. 2023

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“…Sustainability report memiliki 2 (dua) tujuan utama yaitu menilai kinerja perusahaan mengenai keberlanjutam dan memberikan informasi kepada pemangku kepentingan mengenai kinerja ekonomi, sosial dan lingkungan (Anna & Dwi, 2019). Laporan keberlanjutan adalah laporan sukarela yang mengungkapkan kepedulian terhadap lingkungan eksternal perusahaan dan aksi sosial masyarakat dapat melihat kinerja perusahaan kinerja dalam hal faktor ekonomi, lingkungan, dan sosial (Wahyuningrum et al, 2023).…”

Section: Sustainability Reportunclassified

Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)

Samosir,

Sondakh,

Tirayoh

2024

RAPI

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Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.

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“…Deswanto and Siregar (2018)environmental performance and firmvalue. Design/methodology/approach -The samples are companies listed on the Indonesia Stock Exchange in the agriculture industry, mining industry, basic industry and chemicals, miscellaneous industry and consumer goods industry and that are participating in the Performance Rating Assessment Program on Environment Management (PROPER/Program Penilaian Peringkat Kinerja Perusahaan, Baalouch, Ayadi and Hussainey (2019), Wahyuningrum et al (2020), Digdowiseiso, Subiyanto and Setioningsih (2022), Wahyuningrum, Safitri, Oktavilia, and Setyadharma (2022) have found similar results regarding the influence of environmental performance on environmental disclosure. Their research findings show a positive and significant correlation between environmental performance and environmental disclosure.…”

Section: Figure 2 Conceptual Framework Literature Review and Hypothes...mentioning

confidence: 99%

Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance

Itan,

Laudeciska,

Karjantoro

et al. 2023

reaksi

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This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.

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The Determinant of Environmental Disclosure in ASEAN Countries

Cited by 3 publications

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Determinants of Corporate Water Disclosure in Indonesia

Determinants of Corporate Water Disclosure in Indonesia

Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)

Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance

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