Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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

Authors
Janitra Arie Purnomo1, *, Dwi Hartanti1
1Accounting Post Graduate Program, Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia
*Corresponding author. Email: janitra.arie.purnomo@gmail.com
Corresponding Author
Janitra Arie Purnomo
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_2How to use a DOI?
Keywords
Non-governmental Organizations (NGOs); Sustainability Reports; Philantrophic
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.

Copyright
© 2024 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 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_2
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_2How to use a DOI?
Copyright
© 2024 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  - Janitra Arie Purnomo
AU  - Dwi Hartanti
PY  - 2024
DA  - 2024/05/22
TI  - Non-Governmental Organization (NGO) Sustainability Reporting Practices in Indonesia
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 4
EP  - 28
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_2
DO  - 10.2991/978-94-6463-400-6_2
ID  - Purnomo2024
ER  -