scholarly journals The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness With Environmental Performance as Moderating

2021 ◽  
Vol 11 (1) ◽  
pp. 29-37
Author(s):  
I Gusti Ayu Diah Dhyanasaridewi ◽  
Etty Murwaningsari
Keyword(s):  
Environmental Performance ◽  
Earnings Informativeness ◽  
Sustainability Report

scholarly journals Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries

2020 ◽  
Vol 28 (6) ◽  
pp. 1059-1087 ◽  
Author(s):  
Lorenzo Simoni ◽  
Laura Bini ◽  
Marco Bellucci
Keyword(s):  
Business Ethics ◽  
Stakeholder Theory ◽  
Environmental Performance ◽  
Signaling Theory ◽  
European Countries ◽  
Institutional Factors ◽  
Legitimacy Theory ◽  
Content Type ◽  
Social Environmental ◽  
Sustainability Report

Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed. Findings The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices. Originality/value This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).

scholarly journals The Effects of Environmental Performance and Environmental Information Disclosure on Financial Performance in Companies Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 7 (11) ◽  
pp. 67-77
Author(s):  
Mikial Msy
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Environmental Information ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Environmental Information Disclosure ◽  
The Cost ◽  
Sustainability Report

The objective of this study was to examine the effects of environmental performance and environmental information disclosure on financial performance in companies listed on the Indonesia Stock Exchange. The population in this study amounted to 20 companies listed on the Indonesia Stock Exchange, issued an Annual Report and Sustainability Report and included in the Sustainability Disclosure Database of the Global Reporting Initiative (GRI). The data used in the form of secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange from 2013 to 2016. The numbers of observations in this study were 80. The analysis technique used was Partial Least Square (PLS). The novelty in this study is to measure environmental performance based on outcomes, namely environmental costs incurred by the company rather than compliance with regulations. The cost of a well-managed environment will improve environmental performance because there are efficient use of resources. The results of this study indicate that eenvironmental performance has no significant effect on financial performance, environmental information disclosure has a significant effect on financial performance. Disclosure of environmental information has a negative effect on financial performance, it shows that if the disclosure of environmental information is more equipped and in accordance with the disclosure guidelines, the cost is not small so that it will reduce financial performance. Research limitation that environmental costs is difficult to obtain so that the population is limited to companies listed on the IDX that have a Sustainability Report and are included in the Sustainability Disclosure Database of the Global Reporting Initiative. Disclosure of environmental information which is the result of the implementation environmental management accounting has not been done by all companies, because it is still voluntary is not mandatory. The suggestion of the research, the Indonesian Accountants Association is expected to form separate standards for measuring and reporting environmental cost information and standardized. For other researchers who are interested in researching environmental accounting can develop other variables for a longer time and the number of companies that publish more Sustainability Reporting.

scholarly journals Descriptive Analysis of Environmental Performance, Sustainability Report, and Access to Finance

2022 ◽  
Author(s):  
Ninditya Nareswari ◽  
Geodita Woro Bramanti ◽  
Maydawati Fidellia Gunawan ◽  
Aang Kunaifi ◽  
Nugroho Priyo Negoro
Keyword(s):  
Environmental Performance ◽  
Descriptive Analysis ◽  
Access To Finance ◽  
Sustainability Report

scholarly journals Industry Characteristics and Patterns of Sustainability Reports

2019 ◽  
Vol 3 (2) ◽  
pp. 174
Author(s):  
Yavida Nurim ◽  
Eka Noor Asmara
Keyword(s):  
Stakeholder Theory ◽  
Performance Indicators ◽  
Environmental Performance ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Main Issue ◽  
Indonesian Government ◽  
Performance Reporting ◽  
Sustainability Reports ◽  
Sustainability Report

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.

scholarly journals Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 43-58
Author(s):  
Renwi Noviantini
Keyword(s):  
Financial Performance ◽  
Economic Performance ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Social Performance ◽  
Foreign Ownership ◽  
Sustainability Report ◽  
Research Show ◽  
Selection Of

English Sustainability is a crucial issue for corporate world today. In Indonesian sustainability report research trends are increasing as well as the increasing of companies that publish sustainability report. The aim of this study is to determine the effect of the sustainability report disclosure (Which difined as economic performance disclosure, environmental performance disclosure and social performance disclosure) and foreign ownership to financial performance (ROA).The population of this research is the LQ 45 listed on the Indonesia Stock Exchange and consistently publish the annual report and sustainability report in 2013-2015. The selection of this sample uses purposive sampling method. They are 17 companies with total 51 samples of research. Data is analyzed by using classic assumption test and multiple linear regression. The results of this research show that the economic performance disclosure and social performance disclosure have significant effect to financial performance (ROA). While the environmental performance disclosure and foreign ownership have no significant effect to financial performance (ROA). Keywords: Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA). Indonesia Sustainability merupakan isu krusial bagi dunia usaha saat ini. Di Indonesia tren penelitian sustainability report semakin meningkat seiring dengan meningkatnya jumlah perusahaan yang mempublikasikan sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report (yang didimensikan sebagai pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan pengungkapan kinerja sosial) dan kepemilikan asing terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia dan konsisten mempublikasikan laporan tahunan dan sustainability report pada tahun 2013-2015. Pemilihan sampel ini menggunakan metode purpose sampling. Sebanyak 17 perusahaan dengan total 51 sampel penelitian. Analisis datadalam penelitian ini menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi dan kinerja sosial berpengaruh signifikan terhadap kinerja keuangan (ROA). Sedangkan pengungkapan kinerja lingkungan dan kepemilikan asing tidak berpengaruh signifikan terhadap kinerja keuangan (ROA). Kata Kunci: Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial, Kepemilikan Asing, Kinerja Keuangan (ROA).

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 14 (1) ◽  
pp. 77-101
Author(s):  
Fransiskus Eduardus DAROMES
Keyword(s):  
Environmental Performance ◽  
Analytical Methods ◽  
Firm Value ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Test ◽  
Environmental Disclosure ◽  
Sustainability Report

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

scholarly journals Sustainability Reporting with Regard to Environmental Performance by Top Indian Textile Companies

2019 ◽  
Vol 8 (4) ◽  
pp. 7052-7058
Keyword(s):  
Environmental Performance ◽  
Sustainability Reporting ◽  
Third Party ◽  
Global Reporting Initiative ◽  
Analysis Method ◽  
Policy Makers ◽  
Content Analysis Method ◽  
Social And Environmental Performance ◽  
Reporting Method ◽  
Sustainability Report

A sustainability report is an organizational report that informs about economic, social, and environmental performance caused by its business activities. The purpose of this paper is to determine the level of sustainability reporting of environmental performances across the top textile companies in India. The content analysis method was used to describe the sustainability reporting method. It was found that, 20% of them are reporting as per global reporting initiative (GRI) guidelines and 50% as per the business responsibility format mandated by the Ministry of Corporate Affairs, Government of India. It may be concluded that 70% of the industries are adhering to the business responsibility report. It may be hence concluded that the policy makers may need to 1. Upgrade the business responsibility reporting with a few definite quantitative measures 2. Make third party audits mandatory for business responsibility reporting

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 66-85
Author(s):  
Tusiyati Tusiyati
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Negative Effect ◽  
The Impact ◽  
Sustainability Report

This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.

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