Internal and External Pressures on Sustainability Report Disclosure

DOI

10.2991/978-2-38476-338-2_2How to use a DOI?

Keywords

Internal and external pressures; Sustainability Report

ABSTRACT

Stakeholders have a role in determining company performance including sustainability report disclosure. Internal and external stakeholder pressures affect SR disclosure such as internal pressure from employees and external pressure from investors, consumers, and the environment. This study used a sample of 135 companies that were members of ASRRAT from 2018 to 2021 with purposive sampling. The results of the study showed that internal pressure from employees, and external pressure from investors and the environment had a positive influence on sustainability report disclosure, while consumer pressure did not affect SR disclosure.

Copyright

© 2024 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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TY  - CONF
AU  - Tri Siwi Nugrahani
AU  - Ervina Febiyanti
AU  - Hari Purnama
AU  - Sri Widodo
PY  - 2024
DA  - 2024/12/31
TI  - Internal and External Pressures on Sustainability Report Disclosure
BT  - Proceedings of the UPY-ICCCM International Conference on Education and Social Science (UPINCESS 2024)
PB  - Atlantis Press
SP  - 7
EP  - 12
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-338-2_2
DO  - 10.2991/978-2-38476-338-2_2
ID  - Nugrahani2024
ER  -