Paper Title :Disclosure Level Of Sustainability Report: Study Of Indonesian Stock Exchange Listed Companies
Author :M. Fikri Farraswan, Melisa Zulkarnain, M. Nur Fajri
Article Citation :M. Fikri Farraswan ,Melisa Zulkarnain ,M. Nur Fajri ,
(2016 ) " Disclosure Level Of Sustainability Report: Study Of Indonesian Stock Exchange Listed Companies " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 53-57,
Volume-2,Issue-7
Abstract : The objective of the research is to examine the disclosure level of sustainability report in Indonesia Stock Exchange
listed companies. This study reveals the disclosure level of every industry sector and present the disclosure level for the whole
companies in Indonesia Stock Exchange either. This is a descriptive quantitative research but we also sustain the results by
giving qualitative finding during this research. Data collected from each companies official website as we assume that
companies who have made their sustainability report would upload it to their official website so that the stakeholder can access
their report and judge their sustainability performance. The results show that the disclosure level of sustainability report for the
whole companies is less than ten percent. One of it is caused by inexistence of strict regulation that require companies to
comply on sustainability practice disclosure.
Index Terms- Sustainability Report, Corporate responsibility, Transparency, social, environment
Type : Research paper
Published : Volume-2,Issue-7
DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-5084
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Copyright: © Institute of Research and Journals
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Published on 2016-08-17 |
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