Proposed Integrated Measurement Standard to Measure Sustainability Performance: Evidence From Indonesia

Kurnia Perdana () and Juniati Gunawan ()
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Kurnia Perdana: PT Gunung Madu Plantations
Juniati Gunawan: Trisakti University

A chapter in Dimensional Corporate Governance, 2017, pp 251-267 from Springer

Abstract: Abstract This study introduces a new integratedintegrated measurementmeasurement standard to comprehensively measure sustainabilitySustainability performanceperformance . It comprises a balanced scorecard and three internationally leading sustainabilitySustainability standards: Global ReportingReporting Initiatives (GRI) GRI report , ISO 26000 and United Nation Global Compact Global Compact Global Compact (UNGC). These integrated guidelines cover four aspects, economic, social, environmentalEnvironmental , and well-being. Samples were taken from Indonesian companies that had participated in the Indonesia SustainabilitySustainability ReportingReporting Awards (ISRA). The 2010 and 2011 sustainabilitySustainability reportsreports were examined using these integratedintegrated measurementmeasurement standards (IMS). The results of a content analysis showed that the trend of disclosing sustainabilitySustainability had tended to increase over the past 2 years. The disclosure CSR Disclosure scores were considered medium to high profile, with the indication that the sustainabilitySustainability performanceperformance of state-owned companies was higher than that of private companies; publicly-listed companieslisted companies obtained higher scores of disclosures CSR Disclosure than non-listed companies; and manufacturing industries received the highest scores followed by service and energy industries respectively.

Keywords: Corporate Social Responsibility; Corporate Governance; Corporate Social Performance; Corporate Sustainability; Sustainable Performance (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-56182-0_16

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DOI: 10.1007/978-3-319-56182-0_16

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