The Impact of Sustainability Reporting on Company Performance  

Oleh:

Burhan, Annisa Hayatun N. ; Rahmanti, Wiwin

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 2 (Aug. 2012), page 257-272.
Topik: Sustainability reporting; ROA; Global Reporting Initiative
Fulltext: 257 – 272_ros.pdf (85.21KB)

Isi artikel

Sustainability reporting and company performance are the two factors that need to be studied in recent years. Sustainability Reporting is non-financial report that consists of three elements which are economic performance, environmental performance, and social performance. This research attempts to examine the relationship between sustainability reporting as a whole and each of the elements of sustainability reporting with company performance. It consists of 32 companies listed on Indonesian stock exchange during the period of year 2006- 2009. The independent variables are sustainability reporting, economic performance disclosure, environmental performance disclosure, and social performance disclosure. These variables are measured by means of disclosure index. Sustainability Reporting Guidelines from Global Reporting Initiative (GRI) is used as the basis of calculating the index score. The dependent variable is Return on Asset (ROA) as a measure of economic performance. This research uses secondary data collected from company website and Indonesian stock exchange. The result shows that sustainability reporting influences company performance. However, partially, only social performance disclosure influences the company performance.

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