Characteristics of Sustainability Report Disclosure in Indonesia
- 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/).
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 -