Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries

Nilasakti, Afifah Oki; Falikhatun, Falikhatun

doi:10.18326/muqtasid.v11i2.149-161

Cited by 2 publications

(2 citation statements)

References 20 publications

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“…The factors that influence the citations number in the article include a long publishing period and the use of an interesting variable to study, namely the financial performance variable. On the other hand, there are still articles that do not have citations, such as by (Ardiana, 2022;Breliastiti, 2020;Elafify, 2021;Juwita & Honggowati, 2021;Nilasakti & Falikhatun, 2020;Supriyati & Anggraini, 2021). .…”

Section: Community Analysis a Citation Analysismentioning

confidence: 99%

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

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Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

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Section: Community Analysis a Citation Analysismentioning

confidence: 99%

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

View full text Add to dashboard Cite

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“…This could assist firms in enhancing their SDGs activities and disclosures. Sustainability governance (S_GOV) is a dummy variable that takes a value of "1" if a firm has it and "0" otherwise (Nilasakti and Falikhatun, 2020).…”

Section: Control Variablesmentioning

confidence: 99%

Assessing the implementation of sustainable development goals: does integrated reporting matter?

Hamad

Lai

Shad

et al. 2022

SAMPJ

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Purpose This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance. Design/methodology/approach Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses. Findings The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure. Practical implications This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda. Social implications This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research. Originality/value To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.

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Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries

Cited by 2 publications

References 20 publications

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Assessing the implementation of sustainable development goals: does integrated reporting matter?

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