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The study of sustainability report disclosure aspects and their impact on the companies’ performance

Caesaria, Aisyah Farisa and Basuki, B. (2017) The study of sustainability report disclosure aspects and their impact on the companies’ performance. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance.Three material aspects disclosed in the Sustainability report such as economics (EC), environmental (EN), and social aspect (SC) are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin’s Q.This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated hypotheses.The samples taken were 44 observations from all listed companies in the Indonesia Stock Exchange (IDX) that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI), which can be implemented starting from 2013.The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34, 2017; Organized by: nstitute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Uncontrolled Keywords: Sustainability report, economics disclosure, environmental disclosure, social disclosure, market performance, GRI-G4
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 03:56
Last Modified: 23 Feb 2017 03:56
URI: https://repo.uum.edu.my/id/eprint/21036

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