Proceedings of the 1st Brawijaya International Conference on Business and Law (BICoBL 2022)

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Mapping Sustainability Reporting Disclosure Based on Determinants and Its Impact

Authors
Sofwan Farisyi1, *, M. Al Musadieq1, Hamidah Nayati Utami1, Cacik Rut Damayanti1
1Brawijaya University, Malang, Indonesia
*Corresponding author. Email: sofwanfarisyi@student.ub.ac.id
Corresponding Author
Sofwan Farisyi
Available Online 27 July 2023.
DOI
10.2991/978-94-6463-214-9_6How to use a DOI?
Keywords
Clustering; Sustainability Reporting Disclosure; Firm Value
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st Brawijaya International Conference on Business and Law (BICoBL 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
27 July 2023
ISBN
10.2991/978-94-6463-214-9_6
ISSN
2352-5428
DOI
10.2991/978-94-6463-214-9_6How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sofwan Farisyi
AU  - M. Al Musadieq
AU  - Hamidah Nayati Utami
AU  - Cacik Rut Damayanti
PY  - 2023
DA  - 2023/07/27
TI  - Mapping Sustainability Reporting Disclosure Based on Determinants and Its Impact
BT  - Proceedings of the 1st Brawijaya International Conference on Business and Law (BICoBL 2022)
PB  - Atlantis Press
SP  - 54
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-214-9_6
DO  - 10.2991/978-94-6463-214-9_6
ID  - Farisyi2023
ER  -