The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report

Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, Riski Dwi; Suyanto,; Rusdiyanto, Rusdiyanto; Nuswantara, Dian Anita

doi:10.1080/23311975.2022.2156140

Cited by 9 publications

(4 citation statements)

References 32 publications

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“…Agency theory underlies the implications of the relationship between principals and agents [31]. The relationship between the principal and the agent has the potential to give rise to agency conflicts due to differences in interests between the principal and the agent and the incentives held by the agent [50,51].…”

Section: Agency Theorymentioning

confidence: 99%

“…[30] found that CEOs who studied specifically economics and business tend to be more "profit-oriented" so they have the potential to minimize costs for sustainability activities, especially in environmental aspects. Even the proportion of independent commissioners does not guarantee the achievement of corporate sustainability due to the potential for agency conflicts that occur in corporate governance [31]. This research gap indicates that the characteristics of CEO education and the proportion of commissioners have implications for the disclosure of sustainability reports.…”

Section: Introductionmentioning

confidence: 99%

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Sustained or Not: Does Intellectual Capital Strengthen CEOs and Independent Commissioners on the Sustainability of Their Companies?

Kasma,

Aryanty

2024

KSS

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This research aims to investigate the relationship between CEO characteristics in the form of educational background and independent commissioners on sustainability reports with intellectual capital as a moderating variable. The population selected in this study were non-financial companies included in the LQ45 index for the 2018-2022 period, and 12 samples were selected based on the purposive sampling method. For the hypothetical analysis in this research, panel data regression analysis and moderate regression analysis (MRA) with Eviews 12 were used. This research shows that the characteristics of the CEO and independent commissioners have a simultaneous and partial effect on sustainability reports. However, CEO characteristics that are moderated by intellectual capital have a negative influence on the sustainability report. In contrast, independent commissioners positively influence the sustainability report after being moderated by intellectual capital. This research contributes to the application of stakeholder theory, resource-based theory, and agency theory. The novelty of this study is the empirical finding that CEO characteristics and independent commissioners can encourage the sustainability report. However, the moderated effects of intellectual capital differ for both CEO characteristics and independent commissioners on sustainability reports. This research also has several implications for shareholders and stakeholders; one of them is for investors that companies with CEOs with economic and business educational backgrounds and a high proportion of independent commissioners have a sustainable business strategy that can serve as an indicator for long-term investment. Keywords: characteristic CEO, independent commissioner, intellectual capital, sustainability report

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Section: Agency Theorymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustained or Not: Does Intellectual Capital Strengthen CEOs and Independent Commissioners on the Sustainability of Their Companies?

Kasma,

Aryanty

2024

KSS

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“…Boards of directors frequently play a surveillance role by monitoring managerial operations and decision-making procedures (Booth-Bell and Jackson, 2021). The theory was utilized by various research based on sustainability reporting (Delbufalo, 2018;Madanaguli et al, 2022;Hendrati et al, 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

“…The theory was utilized by various research based on sustainability reporting (Delbufalo, 2018; Madanaguli et al. , 2022; Hendrati et al. , 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

Prioritizing the attributes of sustainable banking performance

Sharma,

Kumar

2023

IJPPM

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PurposeGrowing concern over sustainability adoption has presented an array of challenges to businesses. While vital to an economy's success, banking is not immune to societal, environmental and economic consequences of business practices. The study has examined the sustainable performance of banking institutions on the suggested multidimensional framework comprising economic, environmental, social, governance and financial dimensions and 52 sustainability indicators. The study benchmarks the significant performance indicators of leading banks indispensable to sustainable banking performance. The findings attempt to address research questions concerning the extent of sustainable banking performance, ranking the sustainability dimensions and indicators and standardizing sustainability adoption metrics.Design/methodology/approachTo determine the responsiveness of the banking industry to sustainability dimensions, content analysis was conducted using NVivo software for the year 2021–2022. Furthermore, a hybrid multicriteria decision-making (MCDM) approach is used by integrating entropy, the technique for order preference by similarity to ideal solution (TOPSIS) and VlseKriterijumska Optimizacija KOmpromisno Resenje (VIKOR) to provide relative weights to performance indicators and prioritize banks based on their sustainable performance. Sensitivity analysis is used to ensure the robustness of results.FindingsIn the context of the Indian banking industry, the pattern of sustainability reporting is inconsistent and concentrated on addressing environmental and social concerns. The results of the entropy methodology prioritized “Environmental” sustainability over other selected dimensions while “Financial” dimension has been assigned the least priority in the ranking order. The significant sustainable performance indicators delineated in this study should be used as standards to ensure the accountability and credibility of the sustainable banking industry. Additionally, the research findings will provide valuable inputs to policymakers and regulators to assure better contribution of the banking sector in meeting sustainability goals.Originality/valueConsidering the paucity of studies on sustainable banking performance, this study makes two significant contributions to the literature. First, the suggested multidimensional disclosure model integrating financial and nonfinancial indicators would facilitate banking institutions in addressing the five aspects of sustainability. As one of the first studies in the context of the Indian banking industry, the findings would pave the way for better diffusion of sustainability practices. Second, the inclusion of MCDM techniques prioritizes the significance of sustainability indicators and benchmarks the performance of leading banks to achieve better profits and more substantial growth.

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Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia

Yuhertiana,

Izaak,

Rahmawati

et al. 2024

Cogent Education

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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report

Cited by 9 publications

References 32 publications

Sustained or Not: Does Intellectual Capital Strengthen CEOs and Independent Commissioners on the Sustainability of Their Companies?

Sustained or Not: Does Intellectual Capital Strengthen CEOs and Independent Commissioners on the Sustainability of Their Companies?

Prioritizing the attributes of sustainable banking performance

Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia

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