Non-Governmental Organization (NGO) Sustainability Reporting Practices in Indonesia

Janitra Arie Purnomo () and Dwi Hartanti
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Janitra Arie Purnomo: Universitas Indonesia, Accounting Post Graduate Program, Faculty of Economics and Business
Dwi Hartanti: Universitas Indonesia, Accounting Post Graduate Program, Faculty of Economics and Business

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 4-28 from Springer

Abstract: Abstract This study explores the development and significance of sustainability reporting practices in Indonesian Non-Governmental Organizations (NGOs). Evaluating NGOs issuing annual reports, it compares their practices with Filantropi Indonesia’s guidelines. Insights from interviews with key NGO personnel reveal fluctuations in sustainability reporting from 2018 to 2021, notably declining in 2022 due to COVID-19. Corporate-affiliated NGOs show capability to make sustainability reporting, benefiting from greater resources compared to independent or internationally backed NGOs. Interviews highlight a widespread lack of awareness about Filantropi Indonesia’s guidelines among NGO officials. Corporate-owned NGOs influence reporting standards, compelling others to follow suit for credibility. Despite challenges, there’s enthusiasm in the NGO community for sustainability reporting guidelines. The study underscores potential benefits, including increased visibility, donor attraction, and enhanced internal controls. Acknowledging limitations, such as the need for larger samples and a triangulation method, the research illuminates the evolving landscape of sustainability reporting in Indonesian NGOs. It emphasizes further investigation while asserting that NGOs can gain significantly from bolstering their sustainability reporting practices.

Keywords: Non-governmental Organizations (NGOs); Sustainability Reports; Philantrophic (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-400-6_2

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