THE IMPACT OF FINANCIAL PERFORMANCE AND BOARD DIVERSITY ON SUSTAINABILITY REPORT DISCLOSURE [PDF]
Russian 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.
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The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand [PDF]
Contabilitate 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
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Sustainability reporting: An overview of the recent development [PDF]
Accounting 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
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Prerequisites and prospects for improving the quality of ESG assessment as a tool for responsible investment [PDF]
E3S 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.
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The Effect of The Carbon and Environmental Performance on Sustainability Report
Riset 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
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Adaptation variation of easiness on environmental, social, and governance components in the selected sustainability developments [PDF]
Global 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
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TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE
Research in Management and Accounting, 2022 One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements.
Natasia Alinsari, Arthik Davianti
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Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries [PDF]
Audit Financiar, 2022 Levels of credit risk or credit quality, which can be measured by the ratio of non-performing loans (NPL), can be seen as a form of representation in companies, particularly in the banking sector.
Jessabel A. Amadis GELLIDON +1 more
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Effective Policies Derived from Case analysis of Environmental Factors in ESG Management [PDF]
대한환경공학회지, 2023 The modern society is developing rapidly, and humanity is facing unprecedented environmental pollution, global warming, climate change and various environmental problems. As a result, companies, a key social organization in modern capitalist society, are
Yukyeong Kim +4 more
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Jurnal Economia, 2021 : This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value.
Rahimah Bawai, Hermala Kusumadewi
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