Accesso libero

Sustainability Reporting by Disclosing Economic, Social and Environmental Performance

INFORMAZIONI SU QUESTO ARTICOLO

Cita

Aggarwal, P. (2013). Impact of Sustainability Performance of Company on its Financial Performance: A Study of Listed Indian Companies. Impact of Sustainability Performance of Company on Its Financial Performance: A Study of Listed Indian Companies, 13(11). Search in Google Scholar

Avetisyan, E., & Ferrary, M. (2013). Dynamics of Stakeholders’ Implications in the Institutionalization of the CSR Field in France and in the United States. Journal of Business Ethics, 115(1), 115–133. https://doi.org/10.1007/s10551-012-1386-3 Search in Google Scholar

Bäckström, S.-L., & Karlsson, J. (2015). Corporate Sustainability and Financial Performance-The influence of board diversity in a Swedish context. Search in Google Scholar

Bertels, S., & Peloza, J. (2006). Managing CSR reputation in an era of ratcheting expectations. CIBC Centre for Corporate Governance and Risk Management. Search in Google Scholar

Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. https://doi.org/10.1108/AAAJ-04-2012-00998 Search in Google Scholar

Borgstein, A. J. (2016). Global Markets: A Comparative Analysis Of Sustainability Requirements And Disclosure. https://Www.Researchgate.Net/. Search in Google Scholar

Bukhori, M. R. T., & Sopian, D. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(1), 35. https://doi.org/10.32897/sikap.v2i1.62 Search in Google Scholar

Cho, C. H., Michelon, G., & Patten, D. M. (2012). Impression management in sustainability reports: An empirical investigation of the use of graphs. Accounting and the Public Interest, 12(1), 16–37. https://doi.org/10.2308/apin-10249 Search in Google Scholar

Costa, C., Lages, L. F., & Hortinha, P. (2015). The bright and dark side of CSR in export markets: Its impact on innovation and performance. International Business Review, 24(5), 749–757. https://doi.org/10.1016/j.ibusrev.2015.01.008 Search in Google Scholar

Deephouse, D. L., Bundy, J., Tost, L. P., & Suchman, M. C. (2018). Organizational Legitimacy: Six Key Questions. The SAGE Handbook of Organizational Institutionalism, 27–52. https://doi.org/10.4135/9781446280669.n2 Search in Google Scholar

Dewi, K. E. C., & Sudana, I. P. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 1–7.10.38043/jiab.v4i1.2141 Search in Google Scholar

DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147–160.10.2307/2095101 Search in Google Scholar

Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing and Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044 Search in Google Scholar

Djuitaningsih, T., & Ristiawati, E. E. (2015). Pengaruh Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Kinerja Finansial Perusahaan. Jurnal Akuntansi Universitas Jember, 9(2), 31. https://doi.org/10.19184/jauj.v9i2.1238 Search in Google Scholar

Global Reporting Initiative. (2011). GRI Level C Report Template. Analysis, 1–17. Search in Google Scholar

Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal, 10(3), 325–364. https://doi.org/10.1108/09513579710178106 Search in Google Scholar

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8(2), 47–77.10.1108/09513579510146996 Search in Google Scholar

GRI. (2015). Interpretations on the G4 Guidelines, issued by the Global Sustainability Standards Board, are located at the end of this document, and are to be considered by all users. In Gri G4. Search in Google Scholar

Gunawan, A. (2019). Analisis Kinerja Keuangan Pada Perusahaan Plastik dan Kemasan yang Terdaftar di Bursa Efek Indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi, Vol. 10, N(Kinerja Keuangan), 109–115. Retrieved from http://dx.doi.org/10.22225/kr.10.2.904.109-115%0D Search in Google Scholar

Handelman, J. M., & Arnold, S. J. (1999). The role of marketing actions with a social dimension: Appeals to the institutional environment. Journal of Marketing, 63(3), 33–48. https://doi.org/10.2307/1251774 Search in Google Scholar

Junior, R. M., Best, P. J., & Cotter, J. (2014). Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon. Journal of Business Ethics, 120(1), 1–11. https://doi.org/10.1007/s10551-013-1637-y Search in Google Scholar

KMPG. (2019). Non Financial Reporting. Search in Google Scholar

Krista Bondy, J. M. and D. M. (2012). An Institution of Corporate Social Responsibility (CSR) in Multi-National Corporations (MNCs): Form and Implications Author(s): Journal of Business Ethics, 111(2), 281–299. https://doi.org/DOI10.1007/s10551-012-1208-710.1007/s10551-012-1208-7 Search in Google Scholar

Kurniawan, T., Sofyani, H., & Rahmawati, E. (2018). Pengungkapan Sustainability Report dan Nilai Perusahan : Studi Empiris di Indonesia dan Singapura. XVI(1), 1–20.10.30595/kompartemen.v16i1.2100 Search in Google Scholar

Madsen, P. M., & Rodgers, Z. J. (2015). Looking good by doing good: The antecedents and consequences of stakeholder attention to corporate disaster relief. Strategic Management Journal, 36(5), 776–794. https://doi.org/10.1002/smj.2246 Search in Google Scholar

Mariño-Romero, J. M., Hernández-Mogollón, J. M., Campón-Cerro, A. M., & Folgado-Fernández, J. A. (2020). Corporate social responsibility in hotels: A proposal of a measurement of its performance through marketing variables. Sustainability (Switzerland), 12(7). https://doi.org/10.3390/su12072961 Search in Google Scholar

Martínez-Ferrero, J., & Frías-Aceituno, J. V. (2015). Relationship between sustainable development and financial performance: International empirical research. Business Strategy and the Environment, 24(1), 20–39. https://doi.org/10.1002/bse.1803 Search in Google Scholar

Martínez-Ferrero, J., & García-Sánchez, I. M. (2017). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. International Business Review, 26(1), 102–118. https://doi.org/10.1016/j.ibusrev.2016.05.009 Search in Google Scholar

Mazutis, D. (2018). Much Ado about Nothing: The Glacial Pace of CSR Implementation in Practice. Corporate Social Responsibil, 177–243. https://doi.org/10.1108/s2514-175920180000002011 Search in Google Scholar

Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78. https://doi.org/10.1016/j.cpa.2014.10.003 Search in Google Scholar

N. Burhan, A. H., & Rahmanti, W. (2012). the Impact of Sustainability Reporting on Company Performance. Journal of Economics, Business, and Accountancy | Ventura, 15(2), 257. https://doi.org/10.14414/jebav.v15i2.79 Search in Google Scholar

Nasih, M., Harymawan, I., Paramitasari, Y. I., & Handayani, A. (2019). Carbon emissions, firm size, and corporate governance structure: Evidence from the mining and agricultural industries in Indonesia. Sustainability (Switzerland), 11(9). https://doi.org/10.3390/su11092483 Search in Google Scholar

Nofianto, E., & Agustina, L. (2014). Analisis Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Accounting Analysis Journal, 3(3), 343–351. https://doi.org/10.15294/aaj.v3i3.4205 Search in Google Scholar

Reddy, K., & Gordon, L. W. (2010). The effect of sustainability reporting on financial performance: An empirical study using listed companies. Journal of Asia Entrepreneurship and Sustainability, 6(2), 19–42. Search in Google Scholar

Restuningdiah, N. (2010). Kinerja Lingkungan terhadap Return on Asset melalui Corporate Social Responsibility Disclosure. Jurnal Keuangan Dan Perbankan, 14(2), 191–204. Search in Google Scholar

Rezaee, Z., & Tuo, L. (2019). Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality? Journal of Business Ethics, 155(3), 763–786. https://doi.org/10.1007/s10551-017-3546-y Search in Google Scholar

RI, U. P. N. 40. (2007). Undang Undang RI No. 40 Tahun 2007 Tentang Perseroan Terbatas. In RI. Search in Google Scholar

Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137–151. https://doi.org/10.1016/j.brq.2015.08.001 Search in Google Scholar

Santioso, L., & Chandra, E. (2012). Pengaruh profitabilitas, ukuran perusahaan, leverage, umur perusahaan, dan dewan ko…. Jurnal Bisnis Dan Akuntansi, 14(1), 17–30. Search in Google Scholar

Searcy, C., & Buslovich, R. (2014). Corporate Perspectives on the Development and Use of Sustainability Reports. Journal of Business Ethics, 121(2), 149–169. https://doi.org/10.1007/s10551-013-1701-7 Search in Google Scholar

Setiawan, W., H, L. B., & Pranaditya, A. (2018). Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening (Studi Kasus Perusahaan Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa. Journal Of Accounting 2018, VIII(1), 1–12. Search in Google Scholar

Suharni, S., Wibisono, N., & Siswantoro, G. M. (2014). Pengaruh Stakeholder Power, Strategic Posture, Dan Kinerja Ekonomi Terhadap Pengungkapan CSR ( Corporate Social Responsibility ). Ekomaks Volume, 3, 1–20. Search in Google Scholar

Suryono, H., & Prastiwi, A. (2011). Pengaruh Karakteristik Perusahaan Dan Corporate Governance (CG) Terhadap Praktik Pengungkapan Sustainability Report (SR) ( Studi Pada Perusahaan – Perusahaan yang Listed (Go-Public) di Bursa Efek Indonesia (BEI) Periode 2007 - 2009 ). Simposium Nasional Akuntansi XIV Aceh 2011, 21–22. Search in Google Scholar

Susanto, Y. K., & Tarigan, J. (2011). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Universitas Diponegoro, 6(1), 1–29. Search in Google Scholar

Waddock, S. (2008). Building a new institutional infrastructure for corporate responsibility. Academy of Management Perspectives, 22(3), 87–108. https://doi.org/10.5465/AMP.2008.34587997 Search in Google Scholar

Yip, E., Staden, C. Van, & Cahan, S. (2011). Corporate social responsibility and earnings management: The role of political cost. Australasian Accounting, Business and Finance Journal, 5(3). https://doi.org/10.18510/hssr.2019.75172 Search in Google Scholar

Zhang, J., Deephouse, D. L., van Gorp, D., & Ebbers, H. (2020). Individuals’ Perceptions of the Legitimacy of Emerging Market Multinationals: Ethical Foundations and Construct Validation. Journal of Business Ethics, (0123456789). https://doi.org/10.1007/s10551-020-04599-x Search in Google Scholar