Sustainability Reporting by Disclosing Economic, Social and Environmental Performance
This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2022-08-01
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| Series: | Studies in Business and Economics |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2022-0034 |
| _version_ | 1811191922217189376 |
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| author | Nugrahani Tri Siwi Artanto Dwi Ari |
| author_facet | Nugrahani Tri Siwi Artanto Dwi Ari |
| author_sort | Nugrahani Tri Siwi |
| collection | DOAJ |
| description | This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting. |
| first_indexed | 2024-04-11T23:44:02Z |
| format | Article |
| id | doaj.art-16d36d6e2b5a4b7586f7e1eadfd0b2ce |
| institution | Directory Open Access Journal |
| issn | 2344-5416 |
| language | English |
| last_indexed | 2024-04-11T23:44:02Z |
| publishDate | 2022-08-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studies in Business and Economics |
| spelling | doaj.art-16d36d6e2b5a4b7586f7e1eadfd0b2ce2022-12-22T03:56:41ZengSciendoStudies in Business and Economics2344-54162022-08-0117221622610.2478/sbe-2022-0034Sustainability Reporting by Disclosing Economic, Social and Environmental PerformanceNugrahani Tri Siwi0Artanto Dwi Ari1Faculty of Business, Universitas PGRI Yogyakarta, IndonesiaFaculty of Business, Universitas PGRI Yogyakarta, IndonesiaThis study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.https://doi.org/10.2478/sbe-2022-0034sustainability reportingeconomicsocial and environmental dimensions |
| spellingShingle | Nugrahani Tri Siwi Artanto Dwi Ari Sustainability Reporting by Disclosing Economic, Social and Environmental Performance Studies in Business and Economics sustainability reporting economic social and environmental dimensions |
| title | Sustainability Reporting by Disclosing Economic, Social and Environmental Performance |
| title_full | Sustainability Reporting by Disclosing Economic, Social and Environmental Performance |
| title_fullStr | Sustainability Reporting by Disclosing Economic, Social and Environmental Performance |
| title_full_unstemmed | Sustainability Reporting by Disclosing Economic, Social and Environmental Performance |
| title_short | Sustainability Reporting by Disclosing Economic, Social and Environmental Performance |
| title_sort | sustainability reporting by disclosing economic social and environmental performance |
| topic | sustainability reporting economic social and environmental dimensions |
| url | https://doi.org/10.2478/sbe-2022-0034 |
| work_keys_str_mv | AT nugrahanitrisiwi sustainabilityreportingbydisclosingeconomicsocialandenvironmentalperformance AT artantodwiari sustainabilityreportingbydisclosingeconomicsocialandenvironmentalperformance |