Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one of...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2157975 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850188708171481088 |
|---|---|
| author | Nurzi Sebrina Salma Taqwa Mayar Afriyenti Dovi Septiari |
| author_facet | Nurzi Sebrina Salma Taqwa Mayar Afriyenti Dovi Septiari |
| author_sort | Nurzi Sebrina |
| collection | DOAJ |
| description | This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable reporting regulations, but a small number of companies in Indonesia are committed to following global regulations to support sustainable development. The study was conducted on public companies listed on the Indonesian stock exchange and examined 240 sustainability reports from 2016 to 2019. For the quality of sustainable reporting standalone, we used the disclosure of triple bottom-line items (economic, environment, social) in accordance with GRI and content analysis to analyze the quality of sustainability reporting based on the GRI (Global Reporting Initiative) principles to measure quality: clarity and accuracy, timeliness, and engagement, stakeholders, comparability, and reliability. This analysis follows, whos argue that in Indonesia public companies, there do not yet require the preparation of a standalone sustainability report. This study shows that the diffusion of sustainability reports is still shallow compared to mandatory social responsibility reports. The quality of sustainability reports based on disclosure is also still low, but industry groups vary in quality. The quality of Sustainability Reporting is based on timeliness and stakeholder engagement, and comparability, satisfactory. However, for clarity and accuracy, the results are acceptable, while reliability is less acceptable. |
| format | Article |
| id | doaj-art-5e913059b49c4bc4a6dbc4919322832c |
| institution | OA Journals |
| issn | 2331-1975 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-5e913059b49c4bc4a6dbc4919322832c2025-08-20T02:15:50ZengTaylor & Francis GroupCogent Business & Management2331-19752023-12-0110110.1080/23311975.2022.2157975Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchangeNurzi Sebrina0Salma Taqwa1Mayar Afriyenti2Dovi Septiari3Department of Accounting, Universitas Negeri Padang, Padang, IndonesiaDepartment of Accounting, Universitas Negeri Padang, Padang, IndonesiaDepartment of Accounting, Universitas Negeri Padang, Padang, IndonesiaDepartment of Accounting, Universitas Negeri Padang, Padang, IndonesiaThis study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable reporting regulations, but a small number of companies in Indonesia are committed to following global regulations to support sustainable development. The study was conducted on public companies listed on the Indonesian stock exchange and examined 240 sustainability reports from 2016 to 2019. For the quality of sustainable reporting standalone, we used the disclosure of triple bottom-line items (economic, environment, social) in accordance with GRI and content analysis to analyze the quality of sustainability reporting based on the GRI (Global Reporting Initiative) principles to measure quality: clarity and accuracy, timeliness, and engagement, stakeholders, comparability, and reliability. This analysis follows, whos argue that in Indonesia public companies, there do not yet require the preparation of a standalone sustainability report. This study shows that the diffusion of sustainability reports is still shallow compared to mandatory social responsibility reports. The quality of sustainability reports based on disclosure is also still low, but industry groups vary in quality. The quality of Sustainability Reporting is based on timeliness and stakeholder engagement, and comparability, satisfactory. However, for clarity and accuracy, the results are acceptable, while reliability is less acceptable.https://www.tandfonline.com/doi/10.1080/23311975.2022.2157975diffusionnon-financial reportingquality of sustainability reportsM14M41Q56 |
| spellingShingle | Nurzi Sebrina Salma Taqwa Mayar Afriyenti Dovi Septiari Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange Cogent Business & Management diffusion non-financial reporting quality of sustainability reports M14 M41 Q56 |
| title | Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange |
| title_full | Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange |
| title_fullStr | Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange |
| title_full_unstemmed | Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange |
| title_short | Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange |
| title_sort | analysis of sustainability reporting quality and corporate social responsibility on companies listed on the indonesia stock exchange |
| topic | diffusion non-financial reporting quality of sustainability reports M14 M41 Q56 |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2157975 |
| work_keys_str_mv | AT nurzisebrina analysisofsustainabilityreportingqualityandcorporatesocialresponsibilityoncompanieslistedontheindonesiastockexchange AT salmataqwa analysisofsustainabilityreportingqualityandcorporatesocialresponsibilityoncompanieslistedontheindonesiastockexchange AT mayarafriyenti analysisofsustainabilityreportingqualityandcorporatesocialresponsibilityoncompanieslistedontheindonesiastockexchange AT doviseptiari analysisofsustainabilityreportingqualityandcorporatesocialresponsibilityoncompanieslistedontheindonesiastockexchange |