Soleha, Nurhayati and Rosiana, Rita (2021) Exploring Sustainability Reports in The Indonesian Palm Oil Industry. Journal of Applied Business, Taxation, and Economics Research (JABTER), 1 (1). pp. 77-94. ISSN EISSN-2808-263X
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Abstract
The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | sustainability report, GRI, palm oil industry | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah | |||||||||
| Depositing User: | SE., M.Si RITA ROSIANA | |||||||||
| Date Deposited: | 20 Nov 2021 09:23 | |||||||||
| Last Modified: | 20 Nov 2021 09:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/8251 |
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