Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies
The establishment of a company cannot be separated from its environmental and social factors. Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community considerations of the company to provide social respons...
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2020-01-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12968/PPM_2019_04_Putri.pdf |
| _version_ | 1819226101585543168 |
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| author | Wika Harisa Putri Handoko Arwi Hasthoro Ghea Maudhia Putri |
| author_facet | Wika Harisa Putri Handoko Arwi Hasthoro Ghea Maudhia Putri |
| author_sort | Wika Harisa Putri |
| collection | DOAJ |
| description | The establishment of a company cannot be separated from its environmental and social factors. Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community considerations of the company to provide social responsibility. This study finds out and empirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification. The authors investigate the dominant indicators in each industry classification based on sustainability reports. The data are obtained from 28 GRI G4-based company sustainability reports in 2016 and 2017. The analytical method in the study is the K-means clustering analysis. The results of study indicate the differences in GRI G4 in 2016 and 2017. The researchers find out that the dominant indicator expressed in the financial industry is an economic indicator. Meanwhile, in the mining, transportation and infrastructure industries, basic and chemical industries etc. the dominant indicators to be disclosed are environmental indicators. This research provides a theoretical basis for sustainability and environmental reporting, particularly in the context of developing countries. It is expected that this study should also inform business practitioners as well as policymakers vis-à-vis sustainability reporting in practice. |
| first_indexed | 2024-12-23T10:20:08Z |
| format | Article |
| id | doaj.art-69cfa0709f544cf99cd5d090ab2d4b00 |
| institution | Directory Open Access Journal |
| issn | 1727-7051 1810-5467 |
| language | English |
| last_indexed | 2024-12-23T10:20:08Z |
| publishDate | 2020-01-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Problems and Perspectives in Management |
| spelling | doaj.art-69cfa0709f544cf99cd5d090ab2d4b002022-12-21T17:50:43ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672020-01-0117445346810.21511/ppm.17(4).2019.3712968Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companiesWika Harisa Putri0Handoko Arwi Hasthoro1Ghea Maudhia Putri2Lecturer, Department of Accounting, Faculty of Economics, Janabadra UniversityLecturer, Faculty of Economics, Accounting Department, Janabadra UniversityStudent, Faculty of Economics, Accounting Department, Janabadra UniversityThe establishment of a company cannot be separated from its environmental and social factors. Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community considerations of the company to provide social responsibility. This study finds out and empirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification. The authors investigate the dominant indicators in each industry classification based on sustainability reports. The data are obtained from 28 GRI G4-based company sustainability reports in 2016 and 2017. The analytical method in the study is the K-means clustering analysis. The results of study indicate the differences in GRI G4 in 2016 and 2017. The researchers find out that the dominant indicator expressed in the financial industry is an economic indicator. Meanwhile, in the mining, transportation and infrastructure industries, basic and chemical industries etc. the dominant indicators to be disclosed are environmental indicators. This research provides a theoretical basis for sustainability and environmental reporting, particularly in the context of developing countries. It is expected that this study should also inform business practitioners as well as policymakers vis-à-vis sustainability reporting in practice.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12968/PPM_2019_04_Putri.pdfcluster analysisenvironmental reportingsustainabilityvoluntary disclosure |
| spellingShingle | Wika Harisa Putri Handoko Arwi Hasthoro Ghea Maudhia Putri Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies Problems and Perspectives in Management cluster analysis environmental reporting sustainability voluntary disclosure |
| title | Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies |
| title_full | Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies |
| title_fullStr | Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies |
| title_full_unstemmed | Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies |
| title_short | Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies |
| title_sort | analyzing the quality disclosure of global reporting initiative g4 sustainability report in indonesian companies |
| topic | cluster analysis environmental reporting sustainability voluntary disclosure |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12968/PPM_2019_04_Putri.pdf |
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