Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)

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Sustainability Reporting in Indonesia: A Content Analysis of Disclosure

Authors
Arthaingan H Mutiha1, *
1Universitas Indonesia, Vocational Education Program Accounting, Depok, Indonesia
*Corresponding author. Email: h.mutiha@ui.ac.id
Corresponding Author
Arthaingan H Mutiha
Available Online 31 October 2023.
DOI
10.2991/978-2-38476-132-6_23How to use a DOI?
Keywords
Sustainability; Content Analysis
Abstract

This study aims to evaluate Indonesia's sustainability reporting's level of disclosure for the year of 2019–2020. To assess the level of disclosure of Indonesian listed companies, content analysis was utilized in the study and to examine the substance of the Sustainability ac- tivities, the study used the POJK 15/2017 framework. The population of the study is comprised of all publicly traded companies listed on the Indonesia Stock Exchange in 2019–2020. Financial institutions were not included in this study because of the clear disparities in assessment and operational business compared to non-financial firms. Overall research findings indicate that not much has been accomplished by business organizations to support Sustainability performance. This demonstrates that Indonesian businesses have not exhibited much interest in disclosing Sustainability Performance. This study has substantial implications for Indonesia's future sustainability performance which necessitates full accountability on the part of Indonesian corporate in- stitutions, as well as a serious dedication to achieving the performance of the Sustainable Development Goals.

Copyright
© 2023 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 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 October 2023
ISBN
10.2991/978-2-38476-132-6_23
ISSN
2352-5398
DOI
10.2991/978-2-38476-132-6_23How to use a DOI?
Copyright
© 2023 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  - Arthaingan H Mutiha
PY  - 2023
DA  - 2023/10/31
TI  - Sustainability Reporting in Indonesia: A Content Analysis of Disclosure
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 247
EP  - 254
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_23
DO  - 10.2991/978-2-38476-132-6_23
ID  - Mutiha2023
ER  -