Mapping Sustainability Reporting Disclosure Based on Determinants and Its Impact

Sofwan Farisyi (), M. Al Musadieq, Hamidah Nayati Utami and Cacik Rut Damayanti
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Sofwan Farisyi: Brawijaya University
M. Al Musadieq: Brawijaya University
Hamidah Nayati Utami: Brawijaya University
Cacik Rut Damayanti: Brawijaya University

A chapter in Proceedings of the 1st Brawijaya International Conference on Business and Law (BICoBL 2022), 2023, pp 54-62 from Springer

Abstract: Abstract The purpose of this study is to cluster analyses on Disclosure of Sustainability Reporting and Corporate Values and looks at the characteristics of companies that are more concerned about environmental and social issues. This research was conducted using a quantitative approach. Relevant data were obtained from 110 public companies in Indonesia that made sustainability reporting in 2020. Data analysis was carried out using a statistical method, namely Cluster Analysis. The results of this study are grouping of companies based on corporate governance structure, firm size, ownership structure, corporate posture, board qualification, and experience, sustainability reporting regulations, sustainability reporting disclosure, and firm value. The results obtained in cluster 1 consist of 49 company members, while in cluster 2 it consists of 61 company members.

Keywords: Clustering; Sustainability Reporting Disclosure; Firm Value (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-214-9_6

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DOI: 10.2991/978-94-6463-214-9_6

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