The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability

Syaiful Hifni ()
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Syaiful Hifni: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-2-Name: Rano Wijaya Author-2-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-3-Name: Atma Hayat Author-3-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-4-Name: Zakhyadi Ariffin Author-4-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: "Objective - This research aims to examine the role of the five reporting bottom lines in explaining the implementation communication of integrated reporting towards sustainable development management accountability. Methodology/Technique - We conducted research as a mixed method, through a survey using a questionnaire for 155 respondents as stakeholders in the context of sustainable development management accountability. This research occupied path analysis tools and informational analysis for the data obtained through semi-structured interviews. Findings - The results showed that the first structural equation, which includes the triple bottom line, governance bottom line, and empowerment bottom line, is related to implementation integrated reporting . Then, the second structural relationship showed the implementation of , triple bottom line, governance bottom line, and empowerment bottom line, has a connection towards sustainable development management accountability within the achievement of SDGs within the four pillars of the 17 goals of the SDGs. Novelty - This research provides insight by evidence that the five reporting bottom lines theory with a voluntary initiative using the 5 STAR reporting index can also be applied within regional government organizations. This research is helpful for the regional government to meet the contemporary reporting systems and to strengthen the accountability of regional action plans of regional governments as part of a commitment to achieve sustainable development nationally and globally. Type of Paper - Empirical"

Keywords: five reporting bottom lines; implementation communication; integrated reporting; sustainable development management accountability (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Pages: 18
Date: 2023-12-31
New Economics Papers: this item is included in nep-env and nep-sea
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Published in Accounting and Finance Review, Volume 8, Issue 3

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr228

DOI: 10.35609/afr.2023.8.3(2)

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