Determinants of carbon emission disclosure and sustainability reporting and their implications for investors’ reactions: The case of Indonesia and Malaysia

Afrizal, Afrizal; Safelia, Nela; Muda, Iskandar

doi:10.18488/11.v12i2.3375

Cited by 3 publications

(1 citation statement)

References 48 publications

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“…(Ali et al, 2023). In Malaysia, Bursa Malaysia has mandated sustainability reporting as a listing requirement since 2007 (Afrizal et al, 2023). Furthermore, Singapore and the Philippines have introduced 'fit or proper' policies in their stock exchange sustainability reporting.…”

Section: Introductionmentioning

confidence: 99%

A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country

Marsdenia,

Koestoer

2023

J. Professional Business Review

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Purpose: The aim of this study is to make a comparative review on sustainability reporting between Indonesia and Nordic Country Theoretical framework: The article captures various research which includes quantitative and qualitative analyses and case studies available in Scopus illustrated for a better understanding of how sustainability reporting in Indonesia differs from Sustainability in Nordic countries. Design/methodology/approach: This paper wants to find out comparison of sustainability reports between Indonesia and Nordic. The methodology used in this research is the Systematic Literature Review (SLR) method. The SLR process systematically and critically reviews existing research studies.The steps this research undertakes are i) identifying and discovering keywords, ii) literature search, and iii) analysis and synthesis process. Identifying keywords is the initial step related to the proposed topic: sustainability reports. Regarding the environmental aspect, economy and governance; several other keywords are applied to the selected review locations, Nordic country and Indonesia. The choice of this search engine was intended to obtain scholarly literature with a reputable Scopus indexing.. So, this article shows different kinds of research, such as quantitative and qualitative analyses and case studies that can be found in databases like Scopus. This helps readers understand the topic better. Findings: The results of comparative study the sustainability report of company listed in Indonesia stock exchange left behind to elevated in the quantity and quality. In looking sustainability reporting (SR) conditions in Indonesia and SR in the European Union (EU) or Nordic countries (mandatory regime) , despite Indonesia(Voluntary regime) having issued regulation POJK 51/2017, there is still a need for further development and detailed guidelines regarding standards for producing sustainability reports to achieve the primary goal of managing sustainability risks related to a company's economic, social, and environmental aspects to safeguard human life in the future Research implications: The study have implication that sustainability reports produced by public company should backed up by proper regulation. Social implications: The study have social implication that sustainability reports accountability represents the participation on company in social and environment aspects in the society. Originality/value: The comparative review discusses theories, methodologies, context, findings, and future scope of research.

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Section: Introductionmentioning

confidence: 99%

A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country

Marsdenia,

Koestoer

2023

J. Professional Business Review

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Sustainability reporting in carbon‐intensive industries: Insights from a cross‐sector machine learning approach

Crocco,

Broccardo,

Alofaysan

et al. 2024

Bus Strat Env

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Due to climate change concerns, academics and practitioners focus more on environmental management and sustainability. Accounting researchers have focused on corporate environmental disclosure and sustainability reporting in response to stakeholder demand for openness and accountability. Thus, scholarly studies on sustainability reporting have gained momentum with the frequent use of qualitative text analysis to assess company disclosures' completeness and quality. However, sustainability reporting research has major limitations wherein past studies have focused on certain sectors or qualitative content analysis. Coherently with the abovementioned gap, our study intends to examine sustainability reports of companies in agriculture, conventional energy, heavy industry and manufacturing, transport and automotive, and construction, the highly carbon‐intensive industries most vulnerable to physical climate damage and net‐zero transition risk. In doing so, the goal of the present research is to investigate sustainability reporting practice on a larger, cross‐sectoral scale by using automated, machine learning‐powered text analysis methods to complement and strengthen qualitative research results that scholars have previously obtained. The latent Dirichlet allocation topic modelling technique has been used to examine companies' sustainability efforts and identify industry‐specific subtopics based on quantitative distribution. The originality of our analysis lies in determining how companies prioritise issues in sustainability reports. By comparing reports from different industries, we also identify sector‐specific patterns and how organisations in highly carbon‐intensive industries that are most exposed to physical climate damage and net‐zero transition risk prioritise certain themes over others, as well as identifying what type of content is overall more prominently featured in reports, regardless of the industry. Our study adds to sustainability reporting literature by investigating a previously unstudied sample of sectors. Moreover, our study informs practitioners of existing sustainability reporting procedures. The subject model and a cross‐industry view can advise policymakers and industry of which themes are under‐disclosed and what industry‐specific rules may be desirable to suit sector‐specific needs.

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Decreasing Relative Importance of Drawdown Areas on Waters in CO2 Emissions in Drylands

Ma,

Ling,

Deng

et al. 2024

Earth Syst Environ

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Determinants of carbon emission disclosure and sustainability reporting and their implications for investors’ reactions: The case of Indonesia and Malaysia

Cited by 3 publications

References 48 publications

A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country

A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country

Sustainability reporting in carbon‐intensive industries: Insights from a cross‐sector machine learning approach

Decreasing Relative Importance of Drawdown Areas on Waters in CO2 Emissions in Drylands

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