SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION
The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitat...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2021-10-01
|
| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/4473 |