SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY
Abstract
Full Text:
PDFReferences
Amran, A., Lee, S. P., & Devi, S. S. (2014). The Influence of Governance Structure and Strategic Corporate Sosial Responsibility Toward Sustainability Reporting Quality. Business Strategy and The Environment, 4.
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. Akuntansi Dewantara, 6(3), 68–78.
Endrikat, J., Guenther, E., & Hoppe, H. (2014). Making sense of conflicting empirical findings: A meta-analytic review of the relationship between corporate environmental and financial performance. European Management Journal, 32.
Farida, A. L. (2022). Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Farida, D. N. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89. https://doi.org/10.30659/jai.8.2.89-107
Fuente, J. A., Garcia-Sanchez, I. M., & Lozano, M. B. (2017). The Role of The Board of Directors in The Adoption of GRI Guidelines for The Disclosure of CSR Information. Journal of Cleaner Production, 141.
Gray, R., Owen, D., & Adams, C. (1996). Changes and Challenges in Corporate Social and Environmental Reporting. In Accounting and Accountability. Prentice-Hall.
Haywood, L. K., & Boihang, M. (2021). Business and the SDGs: Examining the early disclosure of the SDGs in annual reports. Development Southern Africa, 38(2), 175–188. https://doi.org/10.1080/0376835X.2020.1818548
Peraturan Presiden Republik Indonesia Nomor 59 Tahun 2017 Tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan, LL SETKAB 1 (2017). https://www.oecd.org/dac/accountable-effective-institutions/Governance Notebook 2.6 Smoke.pdf
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, LL SETNEG 1 (2007). http://digilib.unila.ac.id/4949/15/BAB II.pdf
Izzo, M., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: The first evidence from Italian listed companies. Sustainability, 12.
Lawati, H. Al, & Hussainey, K. (2022). Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance? Sustainability (Switzerland), 14(13), 1–14. https://doi.org/10.3390/su14137815
Liao, L., Luo, L., & Tang, Q. (2015). Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure. The British Accounting Review, 47(4), 409–424.
Nicolò, G., Aversano, N., Sannino, G., & Tartaglia Polcini, P. (2022). Online sustainability disclosure practices in the university context. The role of the board of directors. Corporate Governance (Bingley). https://doi.org/10.1108/CG-05-2022-0224
Nicolò, G., Zampone, G., Sannino, G., & De Iorio, S. (2022). Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? Journal of Applied Accounting Research, 23(1), 227–249. https://doi.org/10.1108/JAAR-04-2021-0100
Said, S. N. R., & Ridwan, R. A. (2022). Peran Diversitas Gender Dalam Pengungkapan Sustainibility Development Goals Pada Perusahaan Pertambangan Yang Terdaftar Di BEI. Jurnal Mirai Management, 7(3), 321–329. https://doi.org/10.37531/mirai.v7i3.3467
Sekarlangit, L. D., & Wardhani, R. (2021). The Effect of The Characteristics and Activities of The Board of Directors on Sustainable Development Goal (SDG) Disclosures: Empirical Evidence from Southeast Asia. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13148007
UNDP. (2023). The SDGs in Action. Undp.Org. https://www.undp.org/sustainable-development-goals
United Nations. (2020). Take Action for The Sustainable Development Goals. Un.Org. https://sdgs.un.org/goals
Wahyuningrum, I. F. S., Oktavilia, S., & Utami, S. (2022). The Effect of Company Characteristics and Gender Diversity on Disclosures Related to Sustainable Development Goals. Sustainability (Switzerland), 14(20), 1–13. https://doi.org/10.3390/su142013301
Wang, J., Song, L., & Yao, S. (2013). The Determinants Of Corporate Social Responsibility Disclosure: Evidence From China. Journal of Applied Business Responsibility, 29.
Zampone, G., Nicolò, G., Sannino, G., & De Iorio, S. (2022). Gender diversity and SDG disclosure: the mediating role of the sustainability committee. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2022-0151
Refbacks
- There are currently no refbacks.