Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)

Characteristics of Sustainability Report Disclosure in Indonesia

Authors
Sri Astuti, Zuhrohtun Zuhrohtun, Kunti Sunaryo
Corresponding Author
Sri Astuti
Available Online July 2019.
DOI
10.2991/icobame-18.2019.49How to use a DOI?
Keywords
sustainability reporting; disclosure; intellectual capital
Abstract

This study investigates the readiness of companies in Indonesia in conducting sustainability reporting. Variables used in this study are economic performance disclosure, environmental performance and social performance as well as variable of intellectual capital. Economic performance disclosure, environmental performance and social performance are the components of sustainability reporting. Meanwhile, intellectual capital measures the ability of company to manage its human resources. The sample in this study consists of 30 Indonesian public companies of ISRA holders in 2014-2017. The result showed that economic performance and social performance disclosure are high. Meanwhile, based on correlation analysis, economic and social performances are strongly related with the ability of company in managing its human resources.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/icobame-18.2019.49
ISSN
2352-5428
DOI
10.2991/icobame-18.2019.49How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Sri Astuti
AU  - Zuhrohtun Zuhrohtun
AU  - Kunti Sunaryo
PY  - 2019/07
DA  - 2019/07
TI  - Characteristics of Sustainability Report Disclosure in Indonesia
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 225
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.49
DO  - 10.2991/icobame-18.2019.49
ID  - Astuti2019/07
ER  -