Industry Characteristics and Patterns of Sustainability Reports

Nurim, Yavida; Asmara, Eka Noor

doi:10.28992/ijsam.v3i2.87

Cited by 8 publications

(4 citation statements)

References 14 publications

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“…Therefore it will be more likely to adopt assurances on sustainability reports. Previous studies have proven that the industry influences the company's decision to compile a sustainability report (Sukitsch et al, 2015;Myšková & Hájek, 2018;Nurim & Asmara, 2019). This study also includes firm size, measured as the natural log of total assets to control firm size.…”

Section: Methodsmentioning

confidence: 99%

Voluntary Assurance of Sustainability Reports: Evidence from Indonesia

Meutia,

Kartasari,

Daud

2022

aaj

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Purpose : This study aims to prove the determinants of the adoption of assurance statements in companies in Indonesia. Several companies in Indonesia have included assurance reports in their sustainability reports as a voluntary disclosure. This phenomenon motivates this study, considering that sustainability report assurance is gaining interest among companies, but there is still very little literature discussing this issue, specifically in Indonesia. This research will fill the research gap on sustainability report assurance. Method : Using data from companies participating in ASRRAT (Asian Sustainability Report Rating) for five years (2017 – 2021), this study assesses the influence of governance, profitability, and company age on the company’s decision to adopt assurance on sustainability reports. Total unit analysis are 140 sustainability reports from 28 companies. Findings : The results show that governance, profitability, and the company age significantly influence the adoption of assurance on sustainability reports. This study provides preliminary evidence of the willingness of companies to adopt assurance of sustainability reports in Indonesia by identifying characteristics that distinguish Indonesia from other countries concerning the choice to implement an assurance for sustainability reports. Novelty : This research uses governance measures based on the GRI standard of governance disclosure standards, consisting of 29 disclosure indicators. Previous studies linking governance with sustainability reports only tested specific governance mechanisms, such as the audit committee, board of directors, or diversity. Keywords : Assurance Statement; Corporate Governance; Sustainability Report

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Section: Methodsmentioning

confidence: 99%

Voluntary Assurance of Sustainability Reports: Evidence from Indonesia

Meutia,

Kartasari,

Daud

2022

aaj

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“…The impact of the specifics of the field of activity, such as market conditions and competition, as well as the specifics of the working staff, creates the specificity of adapting the proposed integrated model to the organisation's activities. The work analysed the specifics of the following fields of activity: the information technology industry (yatin et al, 2018), production (Nurim et al, 2019), the financial sector (Kurronen, 2012), education (Kafia et al, 2023), medicine (General Medical Council, 2013 and food industry (Albala et al, 2007). Table 3 shows the opportunities and challenges of implementing the proposed integrated management activity model for motivation and establishing loyalty in various spheres of social activity, considering the specifics of a particular sphere.…”

Section: Opportunities and Challenges Of Implementing An Integrated M...mentioning

confidence: 99%

Management Activities to Motivate and Establish Employee Loyalty

Balahurovska

2024

Regional Formation and Development Studies

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The work examines modern strategies and management approaches aimed at increasing the level of motivation and establishing the loyalty of personnel in organisations. An analysis of the integrated management activity model, which is specially adapted to achieve maximum efficiency in the context of employee motivation and loyalty, was carried out. The main focus of the research is on the role of leadership in creating a favourable working environment and forming a positive working atmosphere. The author also considered modern management technologies that simplify motivation processes and ensure transparency in the interaction between management and staff. The literature review and the analysis of the integrated model help to reveal the key aspects and principles that underlie the successful management of employee motivation and loyalty in modern organisations. The article’s conclusions serve as a basis for further research and development of personnel management strategies.

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“…The sustainability report can help companies avoid or reduce environmental and social risks that may have a financial impact on their business. The business can be run properly by applicable standards and legislation while still paying attention to social aspects, environment, and finance (Ekasari et al, 2019;Nurim & Asmara, 2019).…”

Section: Indonesian Journal Of Sustainabilitymentioning

confidence: 99%

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia

Ekasari

Eltivia

Indrawan

et al. 2021

IJSAM

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This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.

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Industry Characteristics and Patterns of Sustainability Reports

Cited by 8 publications

References 14 publications

Voluntary Assurance of Sustainability Reports: Evidence from Indonesia

Voluntary Assurance of Sustainability Reports: Evidence from Indonesia

Management Activities to Motivate and Establish Employee Loyalty

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia

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