scholarly journals An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Industry ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Document Analysis ◽  
Sustainability Reports ◽  
New Perspective ◽  
Material Information ◽  
Sustainability Report

This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in sustainability report in mining industry in Indonesia. The design of this research is document analysis. In this context, this study try to achieve an understanding of the document's contents from corporate sustainability report. This research used sustainability report published by companies in mining industry fields, particularly mining companies which competed in Indonesia Sustainability Reporting Award (ISRA) in 2014, 2015 and 2016. Data was collected by secondary data through the official website of Indonesia Stock Exchange as well as the company's official website. The data of sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective about material information in sustainability report in Indonesian mining industry. Keywords: Information Materiality Map, Sustainability Reporting, Sustainability Report, Mining Industry

scholarly journals PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia)

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Banking Industry ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
New Paradigm ◽  
Reporting Standard ◽  
Material Information ◽  
Sustainability Report

Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services.The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders. Keyword : Map of Information Materiality, Sustainability Reporting, Sustainability Report, Banking Industry

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals Factors Affecting The Company's Value Through Sustainability Reports In The Indonesia Stock Exchange

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Pratiwi Dwi Karjati ◽  
Eva Winarto
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Public Attention ◽  
Corporate Values ◽  
Factors Affecting ◽  
The Right ◽  
Sustainability Report

The company's financial performance that demonstrates the success of the company is a matter of interest to the public. While the Sustainability Report is a non-financial report that is beginning to draw public attention today. This study aims to examine how the influence of financial performance on corporate value through Sustainability Report that can be used as a Reference for User Financial Statements in the decision of the right decision. The sample of this study are Companies listed in Indonesia Stock Exchange in 2015 - 2016. Independent variables in this research are Profitability Variables, Liquidity Variables, Leverage Variables measured using Financial Ratios, Mediation Variables in this study is Sustainability Report measured by using Index Disclosures derived from the Global Initiative Reporting (GRI) and Dependent Variables are Corporate Values measured using Tobins'Q. This study uses secondary data obtained at Indonesia Stock Exchange.The results of this study indicate that net profit margin, current ratio and leverage (X) have no significant effect on both sustainability reporting (Z) and the dependent variable of firm value (Y). The results of this study also proves that only the sustainability reporting (Z) Intervening variable has significant effect on the dependent variable of firm value (Y).

scholarly journals PENGARUHDEWAN DIREKSI, DEWANKOMISARIS INDEPENDEN,LEVERAGE, DAN AKTIVITASPERUSAHAANTERHADAP PENGUNGKAPANSUSTAINABILITYREPORT

2015 ◽  
Vol 10 (2) ◽  
pp. 124
Author(s):  
Eria Nissa Awalia ◽  
Ratna Anggraini ◽  
Rida Prihatni
Keyword(s):  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Positive Influence ◽  
Content Index ◽  
Asset Turnover ◽  
Sustainability Report

This  research  was  intended  to  examine  the  influences  of  board  of  directors,  board  of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity,  activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.   KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and  Sustainability Report

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

scholarly journals Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting

2018 ◽  
Vol 7 (4.34) ◽  
pp. 201
Author(s):  
Andhika Ligar Hardika ◽  
Daniel T. H. Manurung ◽  
Yati Mulyati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Company Size ◽  
Governance Mechanism ◽  
Sustainability Reports

The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.  

scholarly journals Evolução do Relatório de Sustentabilidade Global Reporting Initiative – GRI: 20 anos de aplicação ## Evolution of the Global Reporting Initiative - GRI Sustainability Report: 20 years of application

2020 ◽  
Vol 9 (2) ◽  
pp. 294
Author(s):  
Rosany Corrêa ◽  
Henrique César Melo Ribeiro
Keyword(s):  
Continuous Improvement ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
Sustainability Index ◽  
Survey Results ◽  
Bibliographical Survey ◽  
Sustainability Report

ResumoO estudo verificou através do Report List GRI desde sua publicação em 1999 até 2018, o nível de evolução destes relatórios de sustentabilidade da Global Reporting Initiative nas empresas do Brasil e do mundo. A GRI tem suas bases de relatórios na quarta geração do modelo, GRI-G4, o que mostra um empenho na melhoria contínua dos indicadores e sua adoção por diferentes países. Foi realizada uma pesquisa bibliográfica e uso de dados secundários. A pesquisa mostrou que houve evolução na aplicação dos relatórios. Confirmando a consolidação e a legitimação da metodologia da GRI de divulgação de relatórios de sustentabilidade. As Diretrizes da GRI G4 representam um código de conduta e um padrão de desempenho, vistos com materialidade, evidenciado nas 3235 empresas que usam esse nível no mundo, dos quais 6% são empresas brasileiras, propiciando assim maior credibilidade das informações socioambientais aos seus stakeholders. AbstractThe objective of the article is to verify the level of adoption and evolution of sustainability reports of the Global Reporting Initiative - GRI in companies. GRI has its reporting bases in the fourth generation of the GRI-G4 model, which shows a commitment to the continuous improvement of indicators and their adoption by different countries. The methodology used was qualitative, through a bibliographical survey and secondary data. As a tool for analysis, the GRI Report List was adopted since its publication in 1999 until 2018. The analysis showed a significant evolution in the adoption of the GRI model by companies in the three levels, world, Brazil and Corporate Sustainability Index. The survey results show the ongoing evolution of the reports, in search of the most improved level of sustainability report, and with significant adoption in Brazil, which legitimizes the Global Reporting Initiative's sustainability reporting model.

scholarly journals PENGARUH KETERLIBATAN PEMANGKU KEPENTINGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) G4

2021 ◽  
Vol 5 (4) ◽  
pp. 469-484
Author(s):  
Fadhliatul Qisthi ◽  
Meutia Fitri
Keyword(s):  
Data Collection ◽  
Social Responsibility ◽  
Financial Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
The Media ◽  
Sustainability Reports ◽  
Data Collection Technique ◽  
Sustainability Report

 The purpose of this study is to determine whether there is any influence from the involvement of shareholders, employees, government, and media on the disclosure of sustainability reports based on GRI-G4. This study uses multiple regression linear methods with a quantitative causality study design supported by secondary data. Sample taken by the method of purposive sampling with the number of 35 companies listed in the Indonesia Stock Exchange in 2016-2019 and discovered140 sustainability report. The data collection technique used in this research is documentation. The results of this study indicate that companies that get shareholder involvement have a positive and significant effect on the disclosure of sustainability reports. It is suggested that shareholders react to the disclosure of sustainability reports which is pushed from the financial market so that the level of shareholder confidence increases by increasing the level of report disclosure. Meanwhile, the involvement of employees, government, and media has no effect on disclosure of sustainability report. This is because employees tend to think that social responsibility can add to the burden companies so that they can reduce their salarie, as well as weaknesses related to the regulations for disclosing sustainability reports and the media are platforms that are misused by people in Indonesia.

scholarly journals Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting

2019 ◽  
Vol 1 (1) ◽  
pp. 277-289
Author(s):  
Ihsan Syakirli ◽  
Charoline Cheisviyanny ◽  
Halmawati Halmawati
Keyword(s):  
Panel Data ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Sample Type ◽  
Reporting Standards ◽  
Collection Method ◽  
Sustainability Reports ◽  
Sustainability Report

This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation method and multiple regression analysist method. The result are profitability, company’s size and industrial type have no effect on company’s sustainability reporting disclosure. The result of this study contribute directly to the knowledge of corporations providing voluntary disclosure information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.

scholarly journals Analysis of contents of annual sustainability reports of industrial companies participating in the sustainability index of the Brazilian Stock Exchange

2020 ◽  
Vol 12 (6) ◽  
pp. 1211
Author(s):  
Ademir Clemente ◽  
Flávio Ribeiro ◽  
Otávio Augusto de Paula da Silva ◽  
Núbbia Mendonça Oliveira
Keyword(s):  
Stock Exchange ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Environmental Disclosure ◽  
Sustainability Index ◽  
Industrial Companies ◽  
Apparent Homogeneity ◽  
Personal Use ◽  
Descriptive Approach ◽  
Sustainability Reports

The objective of this article is to analyze the content of environmental disclosure of industrial companies participating in the Corporate Sustainability Index (ISE) of the Brazilian Stock Exchange (B3) from 2009 to 2016, based on the Stakeholders’ Theory perspective. We adopt a descriptive approach, with qualitative and quantitative analysis of secondary data that we analyze by means of content analysis and statistical techniques. The data collection took place from the institutional site of each organization to obtain the Annual Sustainability Reports. The reports went through text analysis, which resulted in an inventory of words related to the concept of sustainability. The results indicate that the analyzed companies have  similarities with regard to the content disclosed in the Annual Sustainability Reports. Such similarities occur in spite of the fact that companies operate in different industrial segments (petrochemical, food, wood, pulp and paper products and personal use products) and probably come from a homogeneous perception of the segments interested in the information, which would be in reduced number. Although the surveyed companies operate in different segments, they are subject to similar pressures by stakeholders and that imposes an apparent homogeneity to their reports.

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