The effect of stakeholder pressure and corporate governance on the sustainability report quality

Rudyanto, Astrid; Siregar, Sylvia Veronica

doi:10.1108/ijoes-05-2017-0071

Cited by 116 publications

(205 citation statements)

References 74 publications

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“…It is in line with the opinion of Khafid et al (2018) that companies with good governance practices can disclose information about disclosure of responsibility for company activities, particularly regarding sustainability reports. The board of commissioners as one of the corporate governance structures is tasked with overseeing management in order to act is fit with the interests of stakeholders (Rudyanto & Siregar, 2018).…”

Section: Resultsmentioning

confidence: 99%

“…Environmental damage reflects the company's low responsibility to the environment. The research conducted by Rudyanto & Siregar (2018) [3]which examined 123 sustainability reports on companies listed on the Indonesia Stock Exchange in 2010-2014 found that the quality of sustainability reports in Indonesia was still low. It is indicated by the low number of opinions on sustainability reports and independent party assessments regarding the GRI Application Check.…”

Section: Introductionmentioning

confidence: 99%

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Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Khafid¹,

Baroroh²,

Tusyanah³

et al. 2020

Proceedings of the Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2

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The objective of the study are to analyze the effects of profitability, leverage, and company size and company growth on disclosure of sustainability report and to examine the role of corporate governance as the moderating variable for the effects of profitability and leverage on disclosure of sustainability report. The research populations were companies consistently indexed by LQ45. The samples were taken by purposive sampling and got 51 units of analysis. The data were analyzed by regression. The results showed that profitability, leverage and company growth did not influence the disclosure of sustainability report. Then, company size had a negative effect on disclosure of sustainability report. Next, corporate governance moderated successfully the relationship of profitability and leverage on the disclosure of sustainability report. Thus; it is concluded that company size had a negative effect on sustainability report disclosure and corporate governance had a moderating role for the effect of profitability and leverage on disclosure of sustainability report. The novelty of the study is putting board of commissioners as the moderating variable. It is to analyze the joint effects of independent variables on sustainability report disclosure.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Khafid¹,

Baroroh²,

Tusyanah³

et al. 2020

Proceedings of the Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2

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“…Variabel slack resources diukur dengan logaritma natural dari kas dan setara kas (Arora dan Dharwadkar, 2011). Variabel family ownership diukur berdasarkan persentase kepemilikan saham keluarga baik secara individu atau kepemilikan melalui perusahaan (Rudyanto dan Siregar, 2018). Penelitian ini juga menggunakan variabel kontrol seperti age, size (total asset), dan leverage (DER).…”

Section: Metodeunclassified

Slack Resources, Family Ownership and Corporate Social Responsibility Disclosure

Shoimah

Aryani²

2019

JRAK

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Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. This study is based on resources based theory and agency theory to answer the issues raised using selected variables. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure. Therefore, companies need to regulate the availability of cash and cash equivalents to increase CSR disclosure and investors should consider whether the company is family owned or not, because it affects the direction of corporate policies related to CSR.

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“…An abundant research on the CSR disclosure by companies has been extensively conducted embracing different theoretical perspectives. Rudyanto and Siregar (2018) have focused on the ethical side inherent in sustainability to examine the pressure of stakeholders on CSR quality. They mentioned that many ethical theories used by some authors (e.g.…”

Section: Research Background: the Csr Disclosure And Stakeholders Thementioning

confidence: 99%

“…Therefore, it is important to know whether the influence of the stakeholders will improve the quality of information in the sustainability report as well as the quantity. Rudyanto and Siregar (2018) examined the effects of stakeholder pressure and corporate governance on the quality of sustainability report as it was vital to win the negotiation process with stakeholders.…”

Section: Introduce the Problemmentioning

confidence: 99%

Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt

ElHawary

Arafa

2018

AFR

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Stakeholders have become more attentive to community and social information worldwide. However, their influence on the CSR disclosure is highly contextual and contingent upon several institutional factors. Therefore, this study pursues to identify the stakeholders’ group which has the most powerful effect on the CSR disclosure. The researchers examined the CSR disclosure provided by 38 banks operating in Egypt for the year 2015. Two main indices have been developed; one measures the extent of the CSR disclosure and denoted as as the CSR quantitative index. The other measures the qualitative aspects and denoted as the CSR qualitative index. In addition, five sub-indices have been developed to measure the CSR disclosure as recommened by the GRI. The relationship between these two main indices and the sub-indices and the seven groups of stakeholders have been examined using the OLS regression models. The non-parametric tests are also used to enhance the robustness of our findings and to identify the differences between the stakeholders for each index. Concerning the stakeholder effect, the Egyptian Stock exchange, audit committee and big audit firms are found to have the most powerful impact in our case. On contrary, independent directors, bank’s clients and bank specialty show insignificant results. Generally, the quality and extent of CSR disclosure by the banking sector still undeveloped, particularly for the national banks. Accordingly, the Egyptian Stock Exchange and the Central bank of Egypt need to issue vigorous guidelines and regulations to raise harmonization in the CSR disclosure and to empower their supervisory role in this respect.

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The effect of stakeholder pressure and corporate governance on the sustainability report quality

Cited by 116 publications

References 74 publications

Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Slack Resources, Family Ownership and Corporate Social Responsibility Disclosure

Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt

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