scholarly journals Corporate governance and economic sustainability reporting in Nigeria

2021 ◽  
Vol 13 (4) ◽  
pp. 243-254
Author(s):  
Olalekan Moses Olayinka
Keyword(s):  
Corporate Governance ◽  
Sustainability Reporting ◽  
Economic Sustainability

scholarly journals The Effect of Fundamental Factors, Sustainability Reporting, and Corporate Governance on Firm Value

2021 ◽  
Vol 9 (6) ◽  
pp. 1503-1509
Author(s):  
Yondrichs Yondrichs ◽  
Muliati Muliati ◽  
Supriadi Laupe ◽  
Arung Gihna Mayapada ◽  
Jurana Jurana ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sustainability Reporting

scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening

2019 ◽  
Vol 6 (02) ◽  
pp. 81-96
Author(s):  
Rara Gustiana ◽  
Wahyudin Nor ◽  
Muhammad Hudaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Significant Influence ◽  
Firm Value ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56

scholarly journals PENGARUH SUSTAINABILITY REPORTING, PERTUMBUHAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN AUDIT GOING CONCERN

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Muhammad Nur Aditya
Keyword(s):  
Corporate Governance ◽  
Sustainability Reporting ◽  
Purposive Sampling ◽  
Going Concern ◽  
Good Corporate Governance

Abstrak: Pengaruh Sustainability Reporting, Pertumbuhan Perusahaan, dan Good Corporate Governance terhadap Pengungkapan Audit Going Concern. Penelitian ini bertujuan untuk mengetahui pengaruh sustainability reporting, pertumbuhan perusahaan, dan good corporate governance terhadap pengungkapan opini going concern. Penelitian ini menggunakan metode kuantitatif – kausal komparatif dengan mengambil informasi dari data sekunder melalui laman Bursa Efek Indoensia. Populasi penelitian meliputi 44 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011 – 2015. Dari 44 perusahaan tersebut, diambil 29 sampel dengan jumlah observasi sebanyak 145 perusahaan menggunakan metode purposive sampling. Pengujian hipotesis menggunakan program komputer pengolah data dengan analisis regresi logistik. Hasil penelitian menunjukkan bahwa Aspek Lingkungan, Aspek Sosial, Pertumbuhan Perusahaan, Komisaris Independen dan Komite Aduti tidak berpengaruh pada pengungkapan opini going concern, sedangkan Aspek Ekonomi dan Kepemilikan Institusional mempunyai pengaruh pada pengungkapan opini going concern. Kata kunci: opini going concern, sustainability reporting, pertumbuhan perusahaan, good corporate governance.

scholarly journals Board Governance and Sustainability Disclosure – A Romanian Insight

2020 ◽  
Vol 14 ◽  
pp. 47-60
Author(s):  
Victoria Stanciu ◽  
Carmen Valentina Rădulescu ◽  
Dumitru Alexandru Bodislav ◽  
Sorin Burlacu ◽  
Ovidiu Cristian Andrei Buzoianu
Keyword(s):  
Corporate Governance ◽  
Business Models ◽  
Sustainability Reporting ◽  
Time Frame ◽  
Annual Reports ◽  
Board Governance ◽  
Sustainability Disclosure ◽  
Pharmaceutical Industries

This paper examines the corporate governance and sustainability disclosure and investigates the existing anchor between sustainability disclosure and corporate governance in Romanian companies. The topic provides a generous field of study because of the novelty of sustainable reporting for the Romanian companies and need for robust, consolidated corporate governance. The study’s sample includes listed and non-listed companies operating in the oil, transportation, chemistry and pharmaceutical industries. Annual reports, comply-or-explain declarations and stand-alone sustainability reports of the companies were analyzed on a time frame of three years aiming at measure the quality of sustainability disclosures and investigate the correlations between board governance and sustainability disclosure. The study emphasized that the companies opted mainly to integrate sustainable reporting in the annual management report. The independent reports on sustainability are more rigorous and better aligned to the Romanian framework, then the information integrated into the annual management reports. Improved disclosure is needed on the main risks with severe impacts, policies regarding specific aspects of sustainability, key performance indicators relevant to particular businesses. The sustainability reporting is more focus on soft disclosure items. Companies with larger board size and a higher number of board meetings registered higher disclosure in sustainability reporting. Robust corporate governance is imperative for Romanian companies because they are facing drastic changes in all aspects of their activity. A new rethink approach is needed from the sustainability perspective aiming at reshaping the entire processes starting with a long-term strategy, business models, risk and data management and processing.

scholarly journals CORPORATE GOVERNANCE, STAKEHOLDER POWER DAN KOMITE AUDIT

2020 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Geavanesa Octoviany Octoviany
Keyword(s):  
Corporate Governance ◽  
Sustainability Reporting ◽  
Board Governance ◽  
Stakeholder Power

<p>Sebuah perusahaan diharapkan dapat juga memenuhi kebutuhan para pemangku kepentingan perusahaan tersebut. Untuk itulah sebuah perusahaan diharapkan memiliki laporan keberlanjutan sehingga dapat dijadikan pilihan untuk pengambilan keputusan para pemangku kepentingan dan ilmu pengetahuan bagi khalayak umum. Penelitian ini bertujuan untuk memberikan informasi bahwa <em>sustainability reporting</em> memang diperlukan untuk dapat memenuhi kebutuhan informasi pihak internal dan eksternal karena informasi keuangan saja tidaklah cukup sebagai bahan referensi dan pengambilan keputusan. Sampel yang digunakan adalah 33 perusahaan per tahun selama periode 2014–2018. Hasil dari penelitian ini menunjukkan bahwa jumlah karyawan dan persentase kepemilikan saham terbesar yang termasuk dalam <em>stakeholder power</em> dalam perusahaan berpengaruh positif terhadap <em>sustainability reporting</em>, sedangkan variabel <em>board governance</em> tidak terbukti berpengaruh terhadap <em>sustainability reporting</em>. Hasil selanjutnya menunjukkan bahwa komite audit tidak berhasil memoderasi pengaruh <em>board governance</em> dan <em>stakeholder power</em> terhadap <em>sustainability reporting</em>.</p>

scholarly journals Analyzing the business roundtable statement on the purpose of a corporation and linking it to corporate governance

2020 ◽  
Vol 16 (1) ◽  
pp. 19-27 ◽  
Author(s):  
Hugh Grove ◽  
John Holcomb ◽  
Mac Clouse ◽  
Tracy Xu
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Boards Of Directors ◽  
Performance Metrics ◽  
Sustainability Reporting ◽  
Major Purpose ◽  
Key Points ◽  
Ceo Pay ◽  
Business Roundtable ◽  
Version 2.0

The 2019 Business Roundtable Statement on the Purpose of a Corporation, endorsed by 183 CEOs of major U.S. companies, is not such a dramatic break from the past, but rather the next step in a steady retreat from a purely financial approach and an evolution to embrace a stakeholder approach, which is now gaining more and more lip service. The major purpose of this paper is to analyze this Business Roundtable Statement and relate it to three major corporate governance issues: CEO pay, non-financial performance metrics, and sustainability reporting. Then the paper introduces the Commonsense Corporate Governance Principles, which were initially published in 2016 and updated with Version 2.0 in 2018, sponsored by 21 CEOs of major U.S. companies. These Principles provide significant guidance and recommendations for corporations, boards of directors, shareholders, and other stakeholders to follow if they want to create an environment-friendly to meet the fundamental commitments in the Business Roundtable Statement. Accordingly, the major sections of this paper are introduction, CEO pay issues, non-financial performance metrics, sustainability reporting, corporate governance impacts, key points in both versions of the Commonsense Principles, key changes in the Commonsense Principles 2.0, discussion, and conclusions.

scholarly journals Governmental Ownership of Voluntary Sustainability Information Disclosure in an Emerging Economy: Evidence from Vietnam

2020 ◽  
Vol 12 (16) ◽  
pp. 6686
Author(s):  
Hang Thi Thuy Pham ◽  
Sung-Chang Jung ◽  
Su-Yol Lee
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Social Information ◽  
Sustainability Reporting ◽  
Emerging Economy ◽  
Government Ownership ◽  
Institutional Perspective ◽  
Corporate Governance Mechanisms ◽  
Sustainability Disclosure ◽  
Positive Effect

Emerging economies have increasingly paid attention to sustainability issues in the business circle. However, few studies have explored what facilitates sustainability information disclosure. This study examines how corporate governance mechanisms, particularly government ownership, affect sustainability disclosure in an emerging economy—Vietnam. By combining related research streams, including stakeholder theory, institutional perspective, and principal–agent theory, we present a hypothesis on the effect of corporate governance on sustainability reporting. The logistic regression analysis and analysis of variance on 2678 Vietnamese sample firm-years from 2010 through 2016 indicate that government ownership is negatively associated with voluntary environmental and social information disclosure. Additionally, they demonstrate that ownership concentration tends to lower non-financial information disclosure, while individual largest shareholder has a positive effect. These findings provide managers and policymakers with theoretical and practical implications to encourage firms in emerging Asian economies such as Vietnam to adopt sustainability activities and disclose social information.

THE IMPACT OF TAX AVOIDANCE, SUSTAINABILITY REPORT DISCLOSURE, AND EARNINGS MANAGEMENT ON FIRM VALUE IN THE DIGITAL ERA WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLES

2021 ◽  
Vol 3 (2) ◽  
pp. 115
Author(s):  
Endro Andayani
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Tax Avoidance ◽  
Sustainability Reporting ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Negative Effect ◽  
The Impact ◽  
Sustainability Report

<p>This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine  the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and  Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in  making an informed  assessment of  company’s value in this era of technology.</p>

Sustainability Reporting Disclosure in Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?

2021 ◽  
Vol 12 (1) ◽  
pp. 95-95
Author(s):  
Idris Gautama So ◽  
Hasnah Haron ◽  
Anderes Gui ◽  
Elfindah Princes ◽  
Synthia Atas Sari
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Great Recession ◽  
Sustainability Reporting ◽  
Islamic Finance ◽  
The Great Recession ◽  
Critical Areas ◽  
It Usage ◽  
Sustainability Practices

The role of Islam as a driving force behind greater transparency of sustainability practices (Andri, Suryanto, Ghofur, & Anggraeni, 2020), especially during the digitalization era where all information is easily accessed. Following the Great Recession of 2008, many people sought an antidote to the economy, and Islamic Finance received much attention. Islamic corporate governance is one of the critical areas that has received a lot of attention because it is a tool for steering the economy (Alam Choudhury & Nurul Alam, 2013; A. A. Jan, Lai, & Tahir, 2021; Murphy & Smolarski, 2020; Siswanti, Salim, Sukoharsono, & Aisjah, 2017). Concerning Islamic corporate governance, the questions were answered differently in three layers approaches: 'decision making by consultation (shura'), 'decision making for which end in Allah through the institution of hisba and muhtasib to ensure Shari'a law compliance,' and 'accountability to Allah as human trustee to resources given through religious audit.'

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