Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment

Pratama, Arie; Jaenudin, Edi; Anas, Syaiful

doi:10.32479/ijeep.13581

Cited by 12 publications

(9 citation statements)

References 44 publications

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“…The consumer goods sector has the next highest disclosure value. The mining industry is highly exposed to natural and social environments, owing to its business processes (Pratama et al, 2022). The consumer goods industry produces daily necessities that naturally have a broad retail consumer market.…”

Section: Descriptive Statisticsmentioning

confidence: 99%

Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)

Megawati,

Pratama

2024

IJEEP

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This research purpose was to describe the disclosure of the Sustainability Development Goals (SDG) in Indonesian companies’ corporate reporting to further analyse sustainability issues. This study employed a descriptive, quantitative method. This research collected data from 443 Indonesian publicly listed companies divided into nine types of industries. This study classified 17 SDG targets into three sustainability-related performance indicators: Economic, Social, and Environmental. The data were analysed using descriptive statistics, Analysis of Variance , and cluster analysis. This research found that: (1) the disclosure of the SDG items in corporate reporting is still low at 38%; (2) SDG disclosure made by the company still focused more on the economic theme of sustainability, rather than environmental or social; (3) there are significant differences among industries in terms of economic disclosure, but there are no differences in terms of environmental and social disclosure; (4) there are five clusters formed by the cluster analysis, and the general cluster descriptions indicate that only 15% of the companies have good disclosure quality in terms of Economic, Social and Environmental issues, and around 24% of the companies still have no or few disclosures of sustainability-related issues. This implies that Indonesian companies still face a significant challenge in promoting corporate reporting to satisfy investors’ need for sustainability.

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Section: Descriptive Statisticsmentioning

confidence: 99%

Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)

Megawati,

Pratama

2024

IJEEP

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“…1 Pratama et al (2022) measured the quality of the disclosure based on IFRS S1. There were 38 disclosure items to be assessed.…”

Section: The Influence Of Company Size On Sustainability-related Fina...mentioning

confidence: 99%

Quality of financial disclosures related to environmental, social, and governance matters, and firm characteristics and firm value: A comparative study across four ASEAN countries

Putri,

Pratama

2023

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This research aims to understand how a company’s characteristics influence its disclosure of sustainability-related financial information and how such disclosure affects the company’s value. The study uses three company characteristics as variables: size, profitability, and leverage. The two dependent variables are the quality of sustainability reporting and company value. The research uses a quantitative explanatory method. The study uses sustainability disclosure data, based on the IFRS S1 framework, from 162 companies listed on the sustainability-based stock indexes in Indonesia, Malaysia, Singapore, and Thailand in 2021. The data obtained were analyzed using descriptive statistical analysis and path analysis. The study results show that only company size influences the quality of sustainability item disclosure, while profitability and leverage have no effect. The quality of sustainability item disclosure has a positive effect on company value. This study shows that sustainability disclosure in financial reports can increase a company’s value in the eyes of investors, but significant efforts are still needed to improve the quality of such disclosure. The findings indicate that the size of a firm has a significant impact on the expenses associated with publishing sustainability information. However, the company's performance does not have a similar relationship.

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“…The bibliometric analysis clearly outlines the progression of the several stages in this study as well as the emerging fields of research that demand more in-depth analysis. Other newest studies on ESG can be seen at Aizada et al, (2023), Verma & Mohnot (2023), Pratama et al, (2022) also Trisnowati et al, (2022). Hassan et al (2022)…”

Section: Literature Reviewmentioning

confidence: 99%

Environmental, Social, Governance (ESG) and Islamic Finance: A Review

Nasution,

Harahap,

Uula

2023

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This study aims to look at the development of research on Environmental, Social, Governance (ESG) and Islamic finance and research path that can be carried out based on journals published on this theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "ESG & Islamic Finance", which comes from the Scopus database with a total of 44 journal articles. Then, the data is processed and analyzed using the VosViewer application to know the bibliometric map of “ESG & Islamic Finance” research development worldwide. The study results found that in the bibliometric author mapping, the authors who published the most research on the theme “ESG & Islamic Finance” were Ahmed A and Hassan M.K.; Chiaramonte I. Furthermore, based on the bibliometric keyword mapping, 4 clusters can become research lines with topics related to Sustainable Banking and Corporate Social Responsibility (ESG), Management of Financial Risk and the Impact of COVID-19, Financial Sustainability and Environment-Based Sharia Investment and The Role of Islamic Finance and Achieving the SDGs, and the words most used are Islamic Finance, Islamic Bank, and Environment.

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Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment

Cited by 12 publications

References 44 publications

Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)

Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)

Quality of financial disclosures related to environmental, social, and governance matters, and firm characteristics and firm value: A comparative study across four ASEAN countries

Environmental, Social, Governance (ESG) and Islamic Finance: A Review

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