Results 21 to 30 of about 135,688 (248)

Disclosure of sustainability report and accounting conservatism

Jurnal Ekonomi dan Bisnis, 2023
Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of ...
Magdalena Lisanti Putri, Hans Hananto Andreas, Ming Lei Chang   +2 more
doaj   +1 more source

Corporate Sustainability Reporting and Analysis of Sustainability Reports in Turkey

International Journal of Economics and Finance, 2013
Financial reports are the most important sources of information for financial information users. Investors, lenders, and other creditors use financial information in their decision making process. Therefore, governmental bodies of financial reporting have mandated disclosing of some financial reports (statement of financial position, statement of ...
Rabia Aktas, Koray Kayalidere, Mahmut Kargin   +2 more
openaire   +2 more sources

MIMETIC ISOMORPHISM AS A REASON FOR PREPARING SUSTAINABILITY REPORT [PDF]

Jurnal Akuntansi Multiparadigma, 2019
: Mimetic Isomorphism as a Reason for Preparing Sustainability Report. This study aims to examine whether companies in Indonesia make sustainability reports because of mimetic isomorphism and whether shareholders appreciate the sustainability report ...
Astrid Rudyanto
doaj   +1 more source

PHENOMENOLOGY STUDY OF CORPORATE ENVIRONMENTAL RESPONSIBILITY: A FORM OF CORPORATE SOCIAL RESPONSIBILITY BY PT AMERTA INDAH OTSUKA KEJAYAN

Jurnal Aplikasi Manajemen, 2021
This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with
Risky Budianto, Iwan Triyuwono, Aji Dedi Mulawarman   +2 more
doaj   +1 more source

The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares

Economica: Jurnal Ekonomi Islam, 2019
The purpose of this research is to determine the effect of sustainability report disclosure and profitability on firm value. Type of this research uses a quantitative method with multiple linear regression of the data analysis techniques.
Mita Kurnia Rizki, Ratno Agriyanto, Dessy Noor Farida   +2 more
doaj   +1 more source

Sustainability Reporting in the Raw Materials Industry

Materials Proceedings, 2023
The aim of this paper is to study and compare the Global Reporting Initiative (GRI) standard widely used in the Sustainability Reporting of the Raw Material (RM) Industry with the recently emerged European Sustainability Reporting Standards (ESRS).
Eugenia Filtikaki, Mary Vastardi, Katerina Adam   +2 more
doaj   +1 more source

Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia?

Accounting Analysis Journal
Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during ...
Avi Atmalistya Pratitarari, Setianingtyas Honggowati   +1 more
doaj   +1 more source

The Effect of Financial Performance on Sustainability Report Disclosure in Companies Listed on the Lq45 Index of the Indonesian Stock Exchange (IDX) in 2018-2021

Krigan, 2023
This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV, and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX).
Eri Triharyati, Mohammad Adha Harokah, Yuli Nurhayati, Dian Wulan Sari, Revi Chandra   +4 more
doaj   +1 more source

Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance

Jurnal Proaksi
Main Purpose Mining companies are encouraged to make detailed disclosures through sustainability reports and implement corporate social responsibility.
Santika Mia Grasia, Srikalimah, Puji Rahayu   +2 more
doaj   +1 more source

Global high-resolution estimates of the UN Human Development Index using satellite imagery and machine learning

Nature Communications
The United Nations Human Development Index, which incorporates income, education and health, is arguably the most widely used alternative to gross domestic product. However, official country-resolution estimates (N=191) limit its use.
Luke Sherman, Jonathan Proctor, Hannah Druckenmiller, Heriberto Tapia, Solomon Hsiang   +4 more
doaj   +1 more source