Development of Sustainability Reporting Guidelines for Indonesian Local Government

DOI

10.2991/icse-15.2016.6How to use a DOI?

Keywords

sustainability reporting, triple bottom line, local government

Abstract

Organizations that concerned on profit without responsiveness on environmental and social influences created from business operations, consequently cannot hold its life in the long term (sustainable). The government as a public sector organization is obliged to pay attention to the three pillars of sustainability, namely: 1) Earth (planet) along with all its contents, plants and animals - Ecosystem; 2) Human (People); and 3) Economics (Profit) or so-called triple bottom line.This research was conducted to identify the indicators of sustainability reporting disclosure associated with the local government economic, environmental and social, as well as determine the important factors that should be disclosed by local governments in their sustainability reports. This article is part of the first phase of the research conducted in producing guidelines for a complete and comprehensive disclosure to the City/County in Indonesia. As a preliminary study, data collection method used in this study consists of two sections, namely: 1) literature review and benchmarking; 2) survey methods. Data from first method were collected and analyzed to find appropriate factors for Indonesia local government context. While the survey methods are used to gather perceptions from academics and practitioners, and to have knowledge of the sustainability report. This research used confirmatory factor analysis to determine significant indicators simultaneously test the reliability and validity of the proposed model. The results of this study showed that the main factors of sustainability report disclosure model consist of Environmental, Economic, and Social. Environmental factors disclosure contains 21 indicators, economic factors consists of six disclosure indicators, whereas social factors containing three dimensions namely labor (8 indicators), society (12 indicators), and human rights (10 indicators).

Copyright

© 2016, 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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TY  - CONF
AU  - Alfira Sofia
AU  - Budi S. Purnomo
AU  - Nelly Nur Apandi
AU  - Rozmita D. Yuniarti
PY  - 2016/04
DA  - 2016/04
TI  - Development of Sustainability Reporting Guidelines for Indonesian Local Government
BT  - Proceedings of the 1st UPI International Conference on Sociology Education (UPI ICSE 2015)
PB  - Atlantis Press
SP  - 21
EP  - 28
SN  - 2352-5398
UR  - https://doi.org/10.2991/icse-15.2016.6
DO  - 10.2991/icse-15.2016.6
ID  - Sofia2016/04
ER  -