Maximizing Sustainability Reporting: The Role of Shareholder Engagement and Sustanability Training

Alfian Alfian () and Mahda Ismi
Additional contact information
Alfian Alfian: Lambung Mangkurat University
Mahda Ismi: Lambung Mangkurat University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1554-1571 from Springer

Abstract: Abstract This study investigates the role of shareholder engagement, proxied by institutional and managerial ownership, and sustainability training in maximizing the extent of sustainability report disclosure. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, with the depth of sustainability reporting measured using the Sustainability Report Disclosure Index (SRDI) as specified by Financial Services Authority Regulation Number 51/POJK.03/2017. A multiple regression analysis was employed on a purposive sample of 18 banking companies, with secondary data collected from www.idx.com and company websites. The results show that neither shareholder engagement, in the form of institutional and managerial ownership, nor sustainability training has a notable effect on the extent of sustainability report disclosure. These findings suggest that while these factors are relevant, they are not the main drivers of enhanced sustainability reporting, indicating that other variables may play a more influential role in maximizing reporting practices within the banking sector.

Keywords: Shareholder engagement; sustainability training; sustainability report (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_124

Ordering information: This item can be ordered from
http://www.springer.com/9789464637588

DOI: 10.2991/978-94-6463-758-8_124

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().