Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

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Comparison of Environmental Disclosure on Social Media and Sustainability Report (CEO Narcissism Perspective)

Authors
Kamalah Saadah1, 2, *, Agung Nur Probohudono3, Doddy Setiawan3
1Faculty of Economics, Universitas Swadaya Gunung Jati, Cirebon, Indonesia
2Universitas Sebelas Maret, Surakarta, Indonesia
3Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: kamalah.mala@gmail.com
Corresponding Author
Kamalah Saadah
Available Online 26 December 2022.
DOI
10.2991/978-94-6463-066-4_16How to use a DOI?
Keywords
social media; environmental disclosure; narcissistic accounting
Abstract

This paper aims to provide an understanding of the suitability of environmental disclosure practices on social media with the one on corporate sustainability reports based on the concept of narcissistic accounting. This study applied quantitative methods using the Wilcoxon and Mann-Whitney tests to evaluate the hypothesis. The findings of the study indicate that the environmental disclosure of companies in Indonesia through Instagram is still in its early stages. The environmental disclosure in corporates’ sustainability reports with narcissistic and non-narcissistic leaders are different while the environmental disclosure on social media for companies with narcissistic and non-narcissistic leaders are not different. This study provides practical implications for stakeholders, especially for the public who use CSR data, regarding environmental disclosure for various interests and decision making, in addition to providing insight for management in the realm of strategic management to disclose CSR activities, especially environmental disclosure on social media. This study is also beneficial from a scientific point of view regarding the disclosure of the corporate environment associated with the concept of narcissistic accounting.

Copyright
© 2022 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 International Colloquium on Business and Economics (ICBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2022
ISBN
10.2991/978-94-6463-066-4_16
ISSN
2352-5428
DOI
10.2991/978-94-6463-066-4_16How to use a DOI?
Copyright
© 2022 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  - Kamalah Saadah
AU  - Agung Nur Probohudono
AU  - Doddy Setiawan
PY  - 2022
DA  - 2022/12/26
TI  - Comparison of Environmental Disclosure on Social Media and Sustainability Report (CEO Narcissism Perspective)
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 179
EP  - 194
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_16
DO  - 10.2991/978-94-6463-066-4_16
ID  - Saadah2022
ER  -