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PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT

open access: yesJurnal Akademi Akuntansi, 2019
The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017.
Rini Suharyani   +2 more
doaj   +2 more sources

Sustainability Reporting in Cooperatives [PDF]

open access: yesRisks, 2021
The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were
Gamze Yakar Pritchard   +1 more
openaire   +3 more sources

THE IMPACT OF FINANCIAL PERFORMANCE AND BOARD DIVERSITY ON SUSTAINABILITY REPORT DISCLOSURE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2023
The purpose of this research is to analyze how financial performance and board diversity affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique.
Neris M.H., Handajani L., Husnan L.H.
doaj   +1 more source

The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2022
Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size ...
Revy Karina, Yanuar Nanok Soenarno
doaj   +1 more source

Sustainability reporting: An overview of the recent development [PDF]

open access: yesAccounting and Financial Control, 2021
This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020.
Inten Meutia   +2 more
doaj   +1 more source

Sustainability Reporting [PDF]

open access: yesSSRN Electronic Journal, 2019
Contains fulltext : 209131.pdf (Publisher’s version ) (Open Access)
Hijink, J.B.S., Veld, L. in t'
openaire   +3 more sources

Prerequisites and prospects for improving the quality of ESG assessment as a tool for responsible investment [PDF]

open access: yesE3S Web of Conferences, 2023
The purpose of this article is to examine comprehensively the issues of information and methodological support for the ESG assessment of companies as a tool for responsible investment, to identify the prerequisites for the development of approaches to ...
Zenkina Irina V.
doaj   +1 more source

Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan

open access: yesJurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBMA), 2023
Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan yang diukur menggunakan peringkat PROPER, penerapan Green Accounting yang diukur dengan biaya lingkungan dan laba bersih, serta pengungkapan Sustainability Report yang diukur dengan ...
A. D. Lestari, Khomsiyah Khomsiyah
semanticscholar   +1 more source

The Effect of The Carbon and Environmental Performance on Sustainability Report

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
The sustainability report contains information that can help investors predict the company’s future ability with its stakeholders’ support. This study explains the effect of the carbon performance and environmental performance on sustainability report ...
Maya Indriastuti, Anis Chariri
doaj   +1 more source

Adaptation variation of easiness on environmental, social, and governance components in the selected sustainability developments [PDF]

open access: yesGlobal Journal of Environmental Science and Management, 2023
BACKGROUND AND OBJECTIVES: Environmental, Social, and Governance reporting is universally recognized as a pivotal component embraced by the industry to address climate change and serve as a safeguard to the physical and social environments of society. In
F.R. Sutikno   +3 more
doaj   +1 more source

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