Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

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Corporate Characteristics and Water Disclosure in Indonesian Water-Sensitive Industry

Authors
Aditya Pandu Wicaksono1, 2, *, Doddy Setiawan2, Y. Anni Aryani2, Sri Hartoko2
1Universitas Islam Indonesia, Yogyakarta, Indonesia
2Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: aditya.pandu@uii.ac.id
Corresponding Author
Aditya Pandu Wicaksono
Available Online 26 December 2022.
DOI
10.2991/978-94-6463-066-4_3How to use a DOI?
Keywords
Water disclosure; Water-sensitive industry; Listed companies; Indonesia
Abstract

Due to Indonesia’s negative impacts on water quantity and quality, the water-sensitive industry receives greater attention and pressure from its stakeholders to disclose water-related information. As previous studies indicate that firm characteristics are the drivers of corporate social responsibility disclosure, this study investigates the effect of corporate characteristics on water disclosure in the Indonesian water-sensitive industry. Firm characteristics are employed to represent the stakeholders. The samples are all water-sensitive industry listed on Indonesia Stock Exchange (IDX) in 2018–2019. Data are collected from annual reports and sustainability reports, which are published on corporate and IDX websites. All the developed hypotheses are examined using random effect model. This research finds that firm size positively and significantly influences water disclosure. It means that bigger firm receives higher pressure from stakeholders to create water disclosure. On the other hand, profitability does not substantially influence water disclosure practices. Similarly, higher leverage does not stimulate Indonesian water-sensitive companies to disclose water stewardship information.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2022
ISBN
10.2991/978-94-6463-066-4_3
ISSN
2352-5428
DOI
10.2991/978-94-6463-066-4_3How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Aditya Pandu Wicaksono
AU  - Doddy Setiawan
AU  - Y. Anni Aryani
AU  - Sri Hartoko
PY  - 2022
DA  - 2022/12/26
TI  - Corporate Characteristics and Water Disclosure in Indonesian Water-Sensitive Industry
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 13
EP  - 20
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_3
DO  - 10.2991/978-94-6463-066-4_3
ID  - Wicaksono2022
ER  -