Proceedings of the 3rd International Conference on Business and Management of Technology (ICONBMT 2021)

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Descriptive Analysis of Environmental Performance, Sustainability Report, and Access to Finance

Authors
Ninditya Nareswari1, *, Geodita Woro Bramanti2, Maydawati Fidellia Gunawan3, Aang Kunaifi4, Nugroho Priyo Negoro5
1,2,3,4,5Department of Business Management, Faculty of Creative Design and Digital Business, Institut Teknologi Sepuluh Nopember
*Corresponding author. Email: geodita.bramanti@gmail.com
Corresponding Author
Ninditya Nareswari
Available Online 31 December 2021.
DOI
10.2991/aebmr.k.211226.034How to use a DOI?
Keywords
environmental performance; quality of sustainability report; external assurance; quality of external assurance; descriptive analysis
Abstract

This research aims to identify environmental performance, role of external assurance in sustainability reports, financial access, the quality of sustainability report disclosure and external assurance of a company. The samples are Indonesia non-financial public companies which are listed in the Performance Rating Assessment Program on Environment Management (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) from 2014 to 2019. Using descriptive analysis, this research finds a fairly good environmental performance and an adequate performance of environmental management efforts as required from the observed sample. It also indicates that more than 78% of companies during the year of observation tend to not disclose separate sustainability reports. In addition, the lack of urgency in disclosing separate sustainability reports also reflected on the companies tendency of not using external assurance during the reporting process. This research also showed that financial access of the observed companies has various values with a fairly high value of standard deviation. Furthermore, this research suggests an analysis of the influence and correlation between variables used in this research as potential future studies.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 3rd International Conference on Business and Management of Technology (ICONBMT 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2021
ISBN
978-94-6239-503-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.211226.034How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ninditya Nareswari
AU  - Geodita Woro Bramanti
AU  - Maydawati Fidellia Gunawan
AU  - Aang Kunaifi
AU  - Nugroho Priyo Negoro
PY  - 2021
DA  - 2021/12/31
TI  - Descriptive Analysis of Environmental Performance, Sustainability Report, and Access to Finance
BT  - Proceedings of the 3rd International Conference on Business and Management of Technology (ICONBMT 2021)
PB  - Atlantis Press
SP  - 257
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211226.034
DO  - 10.2991/aebmr.k.211226.034
ID  - Nareswari2021
ER  -