Sustainability Reporting in Cooperatives

Pritchard, Gamze Yakar; Çalıyurt, Kıymet Tunca

doi:10.3390/risks9060117

Cited by 19 publications

(9 citation statements)

References 34 publications

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“…Uniquely, some observations scored ESG by 1, which means that the firm discloses all the items recommended by GRI on their SR. Furthermore, we document a higher average value of ESG reporting than other countries, such as Australia [45] and the international cooperation dataset [61]. This could be an exciting point that SR of Indonesian listed firms regarding items' amount disclosed.…”

Section: Initial Analysismentioning

confidence: 54%

Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia

et al. 2021

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This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. We hypothesize that financially distressed firms are tempted to enhance ESG disclosure as it provides higher performance in terms of financial and market perspectives. ESG disclosure needs substantial resources, which financially distressed firms may not be able to provide. In Indonesian settings, we find that financially distressed firms have lower ESG disclosure quality than non-distressed firms. Our results are robust due to lagged variable, Heckman’s two stages, and coarsened exact matching regression showing consistent results. Furthermore, our results are consistent with three years of rolling windows of financial distress and all sections of ESG reporting, except the general information section. This study extends the scope of prior studies by focusing on firms’ eagerness to provide higher quality ESG disclosure, particularly distressed firms.

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Section: Initial Analysismentioning

confidence: 54%

Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia

et al. 2021

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“…The comparison of cooperatives was also revealed by Yakar Pritchard and Çaliyurt (8) with his finding that the economic performance indicator of the level of disclosure of cooperatives engaged in the financial services sector is higher compared to cooperatives engaged in other sectors. The conclusion from Billiet et al (9) shows the strength of cooperatives in the COVID-19 period with the conclusion that cooperatives are hybrid organizations that maximize value, and not profit.…”

Section: Introductionmentioning

confidence: 78%

The role of knowledge management and sharing in cooperatives practices toward National Economic Recovery in the COVID-19 pandemic era

Khasanah

Sriyana²,

Prasetyo³

et al. 2022

Front. Public Health

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The National Economic Recovery (NER) Program is one of the responses initiated by the government in Indonesia's economic recovery due to the impact of COVID-19, the target is to reduce the activities of affected communities, including cooperatives. One of the priority aspects for the program to run well and smoothly is the role of institutions in knowledge management and process sharing. This paper examines the role of knowledge management and sharing in cooperatives with qualitative limitations at the knowledge process level, knowledge design level, strategic interaction level, social participation level, academic and scientific ecosystem level, and network and partnership level. A qualitative description becomes a research method with secondary data in the form of a comparison of cooperatives in 2019–2021 as a representation before and during the COVID-19 pandemic. COVID-19 secondary data for 20 months from April 2020 to September 2022 in Indonesia dynamically also support sharpening the analysis. The source of cooperative data is from the publications of the Ministry of Cooperatives and SMEs, while the source of COVID-19 data comes from the publication of the COVID-19 Task Force. The analysis is carried out by building qualitative aspects into quantitative ones that can be formulated in the form of cooperative applications. The result is that the application of the knowledge process level, knowledge design level, strategic interaction level, social participation level, academic and scientific ecosystem level, and network and partnership level can improve decision-making, capture, share, and measure institutional knowledge for the success of the NER Program.

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“…Our sample indicates that Indonesian business's average ESG reporting quality is 41.3%, which is higher than other settings. For instance, Australia (Al‐Hadi et al, 2019) and worldwide cooperatives (Yakar Pritchard & Çalıyurt, 2021). However, as Table 1 shows, despite its quality, 90% of Indonesian still do not publish a sustainability report, which indicates the lower value of the firm's commitment to disclosing their ESG information in a dedicated report.…”

Section: Resultsmentioning

confidence: 99%

“…Adoption of the cluster approach to minimize heteroscedasticity issue on this study result. The empirical model for our analysis is listed below: Pritchard & Çalıyurt, 2021). However, as Table 1 shows, despite its quality, 90% of Indonesian still do not publish a sustainability report, which indicates the lower value of the firm's commitment to disclosing their ESG information in a dedicated report.…”

Section: Empirical Modelmentioning

confidence: 99%

Investment efficiency and environmental, social, and governance reporting: Perspective from corporate integration management

Harymawan

Nasih

Agustia

et al. 2022

Corp Soc Responsibility Env

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This article examines the relationship between investment efficiency (INVEFF) and environmental, social, and governance (ESG) reporting. We posit corporate integration management (CIM), which is reflected by the level of INVEFF, is a crucial driver for the better quality of ESG reporting. But there is a second possibility which ESG reporting is viewed as a different firm's burden, and therefore, it is a form of inefficiency. We test our hypothesis in Indonesia's unique setting of nonfinancial listed firms from 2010 to 2018. We find that INVEFF is confirmed as one of the critical drivers for enhancing ESG reporting quality. Our result is consistent during several robustness checks. Furthermore, we document that a positive relationship between INVEFF and ESG reporting is not incurred in all circumstances. Our study is one of few studies that focus on quantitative measurement of CIM and examines its relationship with ESG reporting.

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Sustainability Reporting in Cooperatives

Cited by 19 publications

References 34 publications

Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia

Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia

The role of knowledge management and sharing in cooperatives practices toward National Economic Recovery in the COVID-19 pandemic era

Investment efficiency and environmental, social, and governance reporting: Perspective from corporate integration management

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