The Effect of Company Characteristics and Gender Diversity on Disclosures Related to Sustainable Development Goals

Indah Fajarini Sri Wahyuningrum (), Shanty Oktavilia and Sri Utami
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Indah Fajarini Sri Wahyuningrum: Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Semarang 50229, Indonesia
Shanty Oktavilia: Economics Department, Faculty of Economics, Universitas Negeri Semarang, Semarang 50229, Indonesia
Sri Utami: Economics Department, Faculty of Economics, Universitas Negeri Semarang, Semarang 50229, Indonesia

Sustainability, 2022, vol. 14, issue 20, 1-13

Abstract: A sustainability report is a means of conveying information related to the sustainable development goals that have been agreed by the nations of the world for the safety of humans and the environment. The existence of sustainability report is influenced by several factor such as profitability, leverage, firm size, industry type, and gender diversity. Therefore, this study is performed to examine empirically the effect of profitability, leverage, firm size, industry type, and gender diversity on sustainability reports. The population in this study comprises all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample was taken using the purposive sampling method, and 112 samples were obtained. The data analysis technique was multiple regression analysis performed using the SPSS. The result indicates that the variables of leverage, industry type, and gender diversity have a significant effect on sustainability reports, while profitability and firm size do not have a significant effect.

Keywords: sustainability development goals; sustainability report; profitability; leverage; firm size; industry type; gender diversity (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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