scholarly journals Firms Characteristics, Sustainability Reporting and Value of the Firm (An Empirical Analysis of Public Companies Listed In Indonesia)

2017 ◽  
Vol 7 (4) ◽  
pp. 9-22
Author(s):  
Abdul Hakim Ali Sahboun et al., Abdul Hakim Ali Sahboun et al., ◽  
Keyword(s):  
Empirical Analysis ◽  
Sustainability Reporting ◽  
Public Companies

scholarly journals Integrated Reporting: Are Indonesian Companies Ready to Do It?

2016 ◽  
Vol 1 (2) ◽  
pp. 62-70
Author(s):  
Amelia Setiawan
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Main Concern ◽  
Integrated Reporting ◽  
Public Companies ◽  
Corporate Reporting ◽  
Data Collection And Analysis ◽  
Preliminary Research

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.

Using a Risk-Based Approach in Preparation of Corporate Sustainability Reporting by Oil and Gas Companies

Auditor ◽  
2021 ◽  
pp. 46-53
Author(s):  
Thi Lok Doan
Keyword(s):  
Sustainable Development ◽  
Oil And Gas ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Public Companies ◽  
Gas Industry ◽  
Corporate Reporting ◽  
Oil And Gas Companies

The article presents the author’s approach to the formation of corporate reporting of public companies using the example of the oil and gas industry. The key risks of sustainable development are disclosed that correspond to the interests of various significant groups of the company’s stakeholders. The approbation results of a typical corporate reporting model for oil and gas companies in the Petrolimex report (Vietnam) are presented.

scholarly journals Эффективность трансформации компаний открытого типа в компании закрытого типа на развитых рынках капитала: обзор исследований

2010 ◽  
Vol 2 (2) ◽  
pp. 92-109
Author(s):  
К. И. Романов
Keyword(s):  
Empirical Research ◽  
Empirical Analysis ◽  
Corporate Restructuring ◽  
Leveraged Buyouts ◽  
Public Companies ◽  
Theoretical Concepts

Late 80s and early 90s of the XX-th century showed great interest to the corporate restructuring deals, especially transformation of public companies into private form. This paper is devoted to theoretical concepts describing performance changes after such deals, as well as empirical research testing these theories. Both theoretical and empirical analysis are based on leveraged buyouts which took place in 80s.

scholarly journals An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America

2010 ◽  
Vol 12 (1) ◽  
pp. 75 ◽  
Author(s):  
Annisa Melissa Manurung ◽  
Hardo Basuki
Keyword(s):  
United Kingdom ◽  
North America ◽  
Empirical Analysis ◽  
Sustainability Reporting ◽  
Financial Reports ◽  
The United Kingdom ◽  
Accepted Standard ◽  
Analytical Assessment ◽  
Social Environmental ◽  
Transparency And Accountability

The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA) U.K. Sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to 2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the reporting. Secondly, there is even stronger evidence that management has the control over the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not management who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting.

Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pilar Tirado-Valencia ◽  
Magdalena Cordobés-Madueño ◽  
Mercedes Ruiz-Lozano ◽  
Marta De Vicente-Lama
Keyword(s):  
Public Sector ◽  
Contextual Factors ◽  
Sustainability Reporting ◽  
Correlation Study ◽  
Integrated Reporting ◽  
Public Companies ◽  
Holistic View ◽  
Content Type ◽  
Way Of Thinking ◽  
Value Creation Process

Purpose This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability issues into the corporate mindset. The study investigates whether there are contextual factors that may be influencing the way integrated thinking is reflected in the reports. The paper focusses on public companies because integrated thinking in this sector plays an important role in terms of sustainability reporting, as these organisations must address more complex and diverse relationships with their stakeholders. Design/methodology/approach The methodology is based on a content analysis of the IR reports issued by 21 public sector companies. For this analysis, this study proposed specific dimensions and variables that demonstrate this way of thinking. These allow us to develop an integrated thinking index (ITI) based on a frequency análisis. The influence of the country’s legal system, the sector of activity and the number of years of experience in IR is studied, by conducting t-test and ANOVA analyses and a correlation study. Findings The results demonstrate the existence of limited integrated thinking characterised by poor connectivity of information, lack of a clear link between materiality analysis and strategy and insufficient forward-looking perspective. The findings reveal that contextual and institutional factors have little influence on the levels of integrated thinking achieved. Originality/value The concept of integrated thinking has not been sufficiently explored to date, despite its importance in the IR conceptual framework. The study proposes specific dimensions and variables to be considered in preparing reports that exhibit this holistic way of thinking. The recommendations can help information preparers and improve the accountability and transparency of public sector companies.

scholarly journals Sustainability reporting in Vietnam: evolutionary or revolutionary? A case study of five public companies

2021 ◽  
Author(s):  
Thi Hien Tran ◽  
Thu Huong Tran
Keyword(s):  
Sustainable Development Goals ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Analysis Method ◽  
Public Companies ◽  
Reporting Practices ◽  
Content Analysis Method ◽  
Development Goals

This study explores corporate sustainability reporting in Vietnam, whether it is evolutionary or revolutionary. The study centers on answering the questions of the patterns of sustainability reports (SRs) and the level of conformity in the SRs of these companies to the Global Reporting Initiative (GRI) framework. Five big publicly listed companies in Vietnam have been selected for the case study. The content analysis method was applied for the data analysis. The findings indicate that four aspects are contributing to the evolution in sustainability reporting practices in those five companies. These include the nascent application of the GRI framework, the use of external assurance, the reporting models, and the incorporation of the United Nations Sustainable Development Goals into the reporting process.

scholarly journals Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan

2021 ◽  
Vol 16 (2) ◽  
pp. 107-122
Author(s):  
Jecky ◽  
Meiliana Suparman
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Tax Rates ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Public Companies ◽  
Tax Rate

Researches on tax avoidance practices and firm value are still inconclusive. Therefore, this study examined whether sustainability reporting moderates the effects of tax avoidance on firm value. Tax avoidance is measured by pull effective tax rates (PETR) and cash effective tax rate (CETR). PETR is a measurement of the value of income that is taxed, while CETR is a measurement of taxes that are actually paid. The study used secondary data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypotheses testing using panel regression method. Based on the examination of 1,374 observations, it was found that only 12.7% of the sample prepared sustainability report. It shows that sustainability reporting is still not mandatory for many public companies in Indonesia. According to the hypotheses test, tax avoidance (PETR or CETR) does not affect firm value. Sustainability reporting has a negative moderating effect but not significantly. On the other hand, firm value is significantly influenced by several control variables, including size, profitability, leverage, and age of the firm. These findings complement the literature on the role of sustainability reporting publications in determining firm value in relation to tax avoidance practices. Furthermore, this study is expected to increase the motivation of Indonesian listed companies to produce sustainability reports.

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