Do environmental and financial performances affect environmental disclosures? Evidence from listed companies in Indonesia

Wahyuningrum, Indah Fajarini Sri; Budihardjo, Mochamad Arief; Muhammad, Fadel Iqbal; Djajadikerta, Hadrian Geri; Trireksani, Terri

doi:10.9770/jesi.2020.8.2(63)

Cited by 33 publications

(39 citation statements)

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“…Perusahaan dengan kecenderungan sensitif terhadap lingkungan seringkali mengungkapkan sustainability report yang lebih berkualitas untuk memperoleh legitimasi masyarakat atas aktivitas perusahaan. Perusahaan dengan keterkaitan lingkungan yang memadai akan memiliki lebih banyak peluang untuk memberikan tingkat pengungkapan lingkungan yang lebih tinggi (Wahyuningrum et al, 2020). Hal ini dikarenakan perusahaanperusahaan tersebut berpotensi memberikan dampak lingkungan yang besar.…”

Section: Pengaruh Industri Sensitif Lingkungan Terhadap Kualitas Sust...unclassified

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

Sriningsih

Wahyuningrum

2022

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ABSTRACT This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.

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Section: Pengaruh Industri Sensitif Lingkungan Terhadap Kualitas Sust...unclassified

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

Sriningsih

Wahyuningrum

2022

Owner

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“…As a latent theoretical basis for this exploratory study, two perspectives under the political economy theory are used, i.e., legitimacy and institutional theories. Legitimacy is considered to be a resource on which an organization is dependent for survival (Dowling & Pfeffer, 1975 ), by maximizing its stakeholders' benefits without resorting to trade-offs (Wahyuningrum et al, 2020 ; Zhang et al, 2018 ). Legitimacy-related strategies may include targeted disclosures or perhaps controlling or collaborating with other parties who in themselves are considered to be legitimate (Deegan, 2002 ).…”

Section: Literature Backgroundmentioning

confidence: 99%

Exploring the implementation of sustainable development goals: a comparison between private and state-owned enterprises in Indonesia

Kuswantoro

Sholihin

Djajadikerta

2022

Environ Dev Sustain

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This study explores the extent of the United Nations Sustainability Development Goals (UN SDGs) implementations by listed companies in Indonesia. It also evaluates whether the SDG practices differ between state-owned enterprises (SOEs) and private companies listed in the Indonesia Stock Exchange (IDX). The main contributions of this paper are twofold: (1) it compares SGD reports and disclosures of listed SOEs vis-à-vis listed private companies in a developing country, and (2) it evaluates and compares the SGDs disclosures before and during the COVID-19 pandemic. Thirty-four listed companies produced sustainability reports consecutively from 2016 to 2020, resulting in 170 reports were used and analyzed in this study. A content analysis was applied to observe the SDGs disclosures in these reports. The findings show that overall, the listed companies in the study performed moderately well in their SDGs practice, with an overall disclosure index of 74% during the observed period. While a private company was a clear leader in its SDGs disclosure, overall, listed SOEs performed better to some extent than their private companies counterparts at a combined level. These indicate some aspect of legitimacy to maintain a good reputation in the community and also implies some level of coercive isomorphism, especially for the SOEs. At the level of sustainable development targets, however, the study finds indications to strongly propose that the achievements of the SDG targets were not yet significant. This study also finds slightly less but no significant difference in the SDGs practice during the COVID-19 pandemic compared to the practice before the COVID-19 pandemic. The findings of this study contribute to enriching the currently limited literature in this area and providing insights to relevant users, investors, and policymakers concerning the UN SDGs practices in Indonesia.

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“…Legitimacy theory explains that organisations continually attempt to ensure that they are perceived as functioning within the bounds and norms of the society in which they operate [35]. Therefore, organisations will act to what they think is necessary to legitimate their existence [36] by making sure that their activities are acceptable to society's expectations [33,[37][38][39][40]. Such actions often need to be publicised, and the most common method is through the disclosure of information in an annual report.…”

Section: Factors Affecting E-waste Disclosurementioning

confidence: 99%

Firm and Board Characteristics, and E-Waste Disclosure: A Study in the Era of Digitalisation

et al. 2021

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Business sectors face the advent of digitalisation, bringing attention to e-waste, or waste generated from obsolete electrical and electronic appliances. In addressing this issue, the study intends to examine e-waste disclosure by Bursa Malaysia listed firms. Specifically, this study investigates the extent and quality of e-waste disclosure, observes whether the reporting differs between industries and the boards on which the firms are listed, and investigates if e-waste disclosure is associated with firm and board characteristics. A total of 92 firms in the telecommunication and technology industries, listed on the Main and Ace boards of Bursa Malaysia, were selected as samples. The results reveal that despite an indication that e-waste reporting applies to the two sectors, only 16% of the firms report their commitment to managing e-waste. The disclosure shows how e-waste reporting is low in quantity and is circulated with only very general, qualitative information. An independent sample t-test reveals that firms listed on the Main board report significantly more e-waste information than their counterparts. Another t-test indicates an insignificant difference in e-waste disclosure between the firms under study. Furthermore, firm size significantly impacts e-waste disclosure, while firm performance, board size, and board gender diversity show insignificant impact. The results of this preliminary study shed some light on business firms’ commitment towards their e-waste management and reporting, which is a substantial factor for Malaysia to achieve environmental sustainability.

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Do environmental and financial performances affect environmental disclosures? Evidence from listed companies in Indonesia

Cited by 33 publications

References 0 publications

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

Exploring the implementation of sustainable development goals: a comparison between private and state-owned enterprises in Indonesia

Firm and Board Characteristics, and E-Waste Disclosure: A Study in the Era of Digitalisation

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