Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting
DOI:
https://doi.org/10.61194/ijtc.v5i4.1372Keywords:
Banking industry, stakeholder pressure, sustainability report, transparencyAbstract
Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.
References
Adnantara, K. F. (2014). Pengaruh Struktur Kepemilikan Saham dan Corporate Social Responsibility pada Nilai Perusahaan. Buletin Studi Ekonomi, 18(2). https://ojs.unud.ac.id/index.php/bse/article/view/7787
Adriani, A., & Mahayana, M. C. M. P. (2021). Stakeholder Power Analysis untuk Memprediksi Kualitas Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan Peserta Asia Sustainability Reporting Rating Tahun 2019). Jurnal Wawasan Manajemen, 9(3), 202–215. https://doi.org/10.20527/jwm.v9i3.194
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder dan Kinerja Keuangan terhadap Kualitas Sustainability Report dengan Komite Audit sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130. https://ejurnal.methodist.ac.id/index.php/jsika/article/view/808
Anisa, W. G. (2012). Analisis Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko. Jurnal Skripsi Undip, 1–30. http://eprints.undip.ac.id/35288/
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan. Jurnal Akuntansi Dewantara, 6(3), 68–78. https://doi.org/10.30738/ad.v6i3.12463
Arifianti, N. P., & Widianingsih, L. P. (2023). Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 269–288. https://doi.org/10.22219/jrak.v13i2.26629
Bhattacharya, C. B., Korschun, D., & Sen, S. (2009). Strengthening Stakeholder–Company Relationships Through Mutually Beneficial Corporate Social Responsibility Initiatives. Journal of Business Ethics, 85(2), 257–272. https://doi.org/10.1007/s10551-008-9730-3
Bradford, M., Earp, J., & Williams, P. (2014). Sustainability Reports: What Do Stakeholders Really Want? Management Accounting Quarterly, 16(1), 1–6. https://www.imanet.org/-/media/96272aa5f09148f9b48090dbede95e86.ashx
Branco, M. C., & Rodrigues, L. L. (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/sl0551-007-9658-z
Cahyadi, F. (2021). Literasi Keuangan: Green Banking atau Greenwashing? https://madaniberkelanjutan.id/literasi-keuangan-green-banking-atau-greenwashing/
Dubbink, W., Graafland, J., & van Liedekerke, L. (2008). CSR, Transparency and the Role of Intermediate Organisations. Journal of Business Ethics, 82(2), 391–406. https://doi.org/10.1007/s10551-008-9893-y
Ernst & Young. (2022, November 11). How can corporate reporting bridge the ESG trust gap? https://www.ey.com/en_gl/insights/assurance/how-can-corporate-reporting-bridge-the-esg-trust-gap
Eryadi, V. U., Wahyudi, I., & Jumaili, S. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Mayoritas, Kepemilikan Pemerintah, Dan Profitabilitas Terhadap Sustainability Reporting Assurance. Conference on Economic and Business Innovation (CEBI), 1(1), 1052–1068. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/171
Fadilah, F., Uzliawati, L., & Mulyasari, W. (2022). The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management. Jurnal Riset Akuntansi Terpadu, 15(1), 84. https://doi.org/10.35448/jrat.v15i1.14510
Fadillah, A. N., & Susilowati, E. (2023). Pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan dengan Sustainability Report sebagai Variabel Mediasi. Jemasi: Jurnal Ekonomi Manajemen Dan Akuntansi, 19(1 SE-Articles). https://doi.org/10.35449/jemasi.v19i1.662
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & de Colle, S. (2010). Stakeholder Theory. In Stakeholder Theory: The State of the Art. Cambridge University Press. https://doi.org/10.1017/CBO9780511815768
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universita Diponogoro.
Glass, J. (2012). The state of sustainability reporting in the construction sector. Smart and Sustainable Built Environment, 1(1), 87–104. https://doi.org/10.1108/20466091211227070
Hunardy, N., & Tarigan, J. (2017). Pengaruh Kepemilikan Pemerintah Terhadap Kinerja Keuangan Melalui Dewan Komisaris Independen sebagai Variabel Intervening. Business Accounting Review, 5(2), 601–612. https://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/6636
Lestari, H. S., Chintia, H., & Akbar, I. C. (2021). Determinants of Net Interest Margin on Conventional Banking: Evidence in Indonesia Stock Exchange. Jurnal Keuangan Dan Perbankan, 25(1), 104–116. https://doi.org/10.26905/jkdp.v25i1.5102
Lusy, & Devina, V. (2021). Analisa Cost and Benefit atas Sustainability Reporting. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 4(2), 85–94. https://doi.org/10.26533/jad.v4i1.764
Mehmetoglu, M., & Jakobsen, T. G. (2022). Applied Statistics Using Stata: A Guide for the Social Sciences. SAGE.
Mynhardt, H., Makarenko, I., & Plastun, A. (2017). Standardization of sustainability reporting: rationale for better investment decision-making. Public and Municipal Finance, 6(2), 7–15. https://doi.org/10.21511/pmf.06(2).2017.01
Nugrahani, T. S., Atiqoh, K. I., & Pertiwi, I. F. P. (2022). The Effect Of Industry Type, Government Pressure, And Company Size To Disclosure Of Sustainability Report. Journal of Business and Management Review, 3(1), 045–056. https://doi.org/10.47153/jbmr31.3092022
Pucikova, L., Woolliscroft, P., & Cambal, M. (2013). People as a Key Resource of Company Performance. Research Papers Faculty of Materials Science and Technology Slovak University of Technology, 21(Special-Issue), 145–149. https://doi.org/10.2478/rput-2013-0024
Qisthi, F., & Fitri, M. (2021). Pengaruh Keterlibatan Pemangku Kepentingan Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Global Reporting Initiative (Gri) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(4), 469–484. https://doi.org/10.24815/jimeka.v5i4.16042
Şahin, Z., & Çankaya, F. (2020). The Importance of Sustainability and Sustainability Reporting (K. T. Çalıyurt (ed.); pp. 45–59). Springer Singapore. https://doi.org/10.1007/978-981-32-9588-9_4
Sari, M. P., Wahyudin, A., Raharja, S., Utaminingsih, N. S., Budiantoro, R. A., & Helmina, M. R. A. (2022). Sustainable Development or Greenwashing: The Phenomenon of Corporate Social Responsibility (CSR) in Banking in Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management, 3403–3417. https://doi.org/10.46254/AP03.20220557
Sawitri, A. P., & Ardhiani, M. R. (2023). Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 7(1), 26–33. https://doi.org/10.31851/neraca.v7i1.9557
Searcy, C., & Buslovich, R. (2014). Corporate Perspectives on the Development and Use of Sustainability Reports. Journal of Business Ethics, 121(2), 149–169. https://doi.org/10.1007/s10551-013-1701-7
Shum, P., Leonard Burritt, R., & Chen, H. (2009). Sustainability reporting and assurance in developing countries. 1st South American Congress on Social and Environmental Accounting Research – CSEAR 2009. https://www.researchgate.net/profile/Roger-Burritt/publication/242221623_SUSTAINABILITY_REPORTING_AND_ASSURANCE_IN_DEVELOPING_COUNTRIES_Authors/links/00b7d52ead98981e8a000000/SUSTAINABILITY-REPORTING-AND-ASSURANCE-IN-DEVELOPING-COUNTRIES-Authors.pdf
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Staszkiewicz, P., & Werner, A. (2021). Reporting and Disclosure of Investments in Sustainable Development. Sustainability, 13(2), 908. https://doi.org/10.3390/su13020908
Studenmund, A. H. (2017). Using Econometrics: A Practical Guide (7th ed.). Pearson.
Sudiartama, I. W. A., Sudana, I. P., Budiasih, I. G. A. N., & Sisdyani, E. A. (2022). Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study. E-Jurnal Akuntansi; Vol 32 No 7 (2022)DO - 10.24843/EJA.2022.V32.I07.P03. https://ojs.unud.ac.id/index.php/akuntansi/article/view/85907
Szustak, G., & Szewczyk, Ł. (2020). Public Trust – A Bank’s Non-financial Capital. Argumenta Oeconomica Cracoviensia, 2(23), 81–103. https://doi.org/10.15678/AOC.2020.2305
The Prakarsa. (2021). Bank Nasional Indonesia Belum Beralih ke Pendanaan Industri Berkelanjutan. https://theprakarsa.org/bank-nasional-indonesia-belum-beralih-ke-pendanaan-industri-berkelanjutan/
Triyani, A., Setyahuni, S. W., & Kiryanto, K. (2020). The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 261. https://doi.org/10.22219/jrak.v10i2.11820
Westergren, E., & Hasselgren, L. (2020). Does stakeholder pressure have an effect on the quality of the sustainability report? https://www.diva-portal.org/smash/get/diva2:1441876/FULLTEXT01.pdf
Widianingsih, L. P., Kohardinata, C., & Vlaviorine, E. (2024). Renewable Energy Consumption, ESG Reporting, and Fixed Asset Turnover: Does it Work in Asia? International Journal of Energy Economics and Policy, 14(1), 552–558. https://doi.org/10.32479/ijeep.15325
Xie, J., Tanaka, Y., Keeley, A. R., Fujii, H., & Managi, S. (2023). Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting. Corporate Social Responsibility and Environmental Management, 30(6), 2924–2952. https://doi.org/10.1002/csr.2524
Xu, W., Li, M., & Xu, S. (2023). Unveiling the “Veil” of information disclosure: Sustainability reporting “greenwashing” and “shared value.” PLOS ONE, 18(1), e0279904. https://doi.org/10.1371/journal.pone.0279904
Yosua, A., & Tundjung, H. (2022). Pengaruh Pemangku Kepentingan Dan Pemegang Saham Terhadap Kualitas Laporan Berkelanjutan. Jurnal Multiparadigma Akuntansi, 4(3), 1312–1321. https://journal.untar.ac.id/index.php/jpa/article/view/19997
Adriani, A., & Mahayana, M. C. M. P. (2021). Stakeholder Power Analysis untuk Memprediksi Kualitas Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan Peserta Asia Sustainability Reporting Rating Tahun 2019). Jurnal Wawasan Manajemen, 9(3), 202–215. https://doi.org/10.20527/jwm.v9i3.194
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder dan Kinerja Keuangan terhadap Kualitas Sustainability Report dengan Komite Audit sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130. https://ejurnal.methodist.ac.id/index.php/jsika/article/view/808
Anisa, W. G. (2012). Analisis Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko. Jurnal Skripsi Undip, 1–30. http://eprints.undip.ac.id/35288/
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan. Jurnal Akuntansi Dewantara, 6(3), 68–78. https://doi.org/10.30738/ad.v6i3.12463
Arifianti, N. P., & Widianingsih, L. P. (2023). Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 269–288. https://doi.org/10.22219/jrak.v13i2.26629
Bhattacharya, C. B., Korschun, D., & Sen, S. (2009). Strengthening Stakeholder–Company Relationships Through Mutually Beneficial Corporate Social Responsibility Initiatives. Journal of Business Ethics, 85(2), 257–272. https://doi.org/10.1007/s10551-008-9730-3
Bradford, M., Earp, J., & Williams, P. (2014). Sustainability Reports: What Do Stakeholders Really Want? Management Accounting Quarterly, 16(1), 1–6. https://www.imanet.org/-/media/96272aa5f09148f9b48090dbede95e86.ashx
Branco, M. C., & Rodrigues, L. L. (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/sl0551-007-9658-z
Cahyadi, F. (2021). Literasi Keuangan: Green Banking atau Greenwashing? https://madaniberkelanjutan.id/literasi-keuangan-green-banking-atau-greenwashing/
Dubbink, W., Graafland, J., & van Liedekerke, L. (2008). CSR, Transparency and the Role of Intermediate Organisations. Journal of Business Ethics, 82(2), 391–406. https://doi.org/10.1007/s10551-008-9893-y
Ernst & Young. (2022, November 11). How can corporate reporting bridge the ESG trust gap? https://www.ey.com/en_gl/insights/assurance/how-can-corporate-reporting-bridge-the-esg-trust-gap
Eryadi, V. U., Wahyudi, I., & Jumaili, S. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Mayoritas, Kepemilikan Pemerintah, Dan Profitabilitas Terhadap Sustainability Reporting Assurance. Conference on Economic and Business Innovation (CEBI), 1(1), 1052–1068. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/171
Fadilah, F., Uzliawati, L., & Mulyasari, W. (2022). The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management. Jurnal Riset Akuntansi Terpadu, 15(1), 84. https://doi.org/10.35448/jrat.v15i1.14510
Fadillah, A. N., & Susilowati, E. (2023). Pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan dengan Sustainability Report sebagai Variabel Mediasi. Jemasi: Jurnal Ekonomi Manajemen Dan Akuntansi, 19(1 SE-Articles). https://doi.org/10.35449/jemasi.v19i1.662
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & de Colle, S. (2010). Stakeholder Theory. In Stakeholder Theory: The State of the Art. Cambridge University Press. https://doi.org/10.1017/CBO9780511815768
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universita Diponogoro.
Glass, J. (2012). The state of sustainability reporting in the construction sector. Smart and Sustainable Built Environment, 1(1), 87–104. https://doi.org/10.1108/20466091211227070
Hunardy, N., & Tarigan, J. (2017). Pengaruh Kepemilikan Pemerintah Terhadap Kinerja Keuangan Melalui Dewan Komisaris Independen sebagai Variabel Intervening. Business Accounting Review, 5(2), 601–612. https://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/6636
Lestari, H. S., Chintia, H., & Akbar, I. C. (2021). Determinants of Net Interest Margin on Conventional Banking: Evidence in Indonesia Stock Exchange. Jurnal Keuangan Dan Perbankan, 25(1), 104–116. https://doi.org/10.26905/jkdp.v25i1.5102
Lusy, & Devina, V. (2021). Analisa Cost and Benefit atas Sustainability Reporting. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 4(2), 85–94. https://doi.org/10.26533/jad.v4i1.764
Mehmetoglu, M., & Jakobsen, T. G. (2022). Applied Statistics Using Stata: A Guide for the Social Sciences. SAGE.
Mynhardt, H., Makarenko, I., & Plastun, A. (2017). Standardization of sustainability reporting: rationale for better investment decision-making. Public and Municipal Finance, 6(2), 7–15. https://doi.org/10.21511/pmf.06(2).2017.01
Nugrahani, T. S., Atiqoh, K. I., & Pertiwi, I. F. P. (2022). The Effect Of Industry Type, Government Pressure, And Company Size To Disclosure Of Sustainability Report. Journal of Business and Management Review, 3(1), 045–056. https://doi.org/10.47153/jbmr31.3092022
Pucikova, L., Woolliscroft, P., & Cambal, M. (2013). People as a Key Resource of Company Performance. Research Papers Faculty of Materials Science and Technology Slovak University of Technology, 21(Special-Issue), 145–149. https://doi.org/10.2478/rput-2013-0024
Qisthi, F., & Fitri, M. (2021). Pengaruh Keterlibatan Pemangku Kepentingan Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Global Reporting Initiative (Gri) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(4), 469–484. https://doi.org/10.24815/jimeka.v5i4.16042
Şahin, Z., & Çankaya, F. (2020). The Importance of Sustainability and Sustainability Reporting (K. T. Çalıyurt (ed.); pp. 45–59). Springer Singapore. https://doi.org/10.1007/978-981-32-9588-9_4
Sari, M. P., Wahyudin, A., Raharja, S., Utaminingsih, N. S., Budiantoro, R. A., & Helmina, M. R. A. (2022). Sustainable Development or Greenwashing: The Phenomenon of Corporate Social Responsibility (CSR) in Banking in Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management, 3403–3417. https://doi.org/10.46254/AP03.20220557
Sawitri, A. P., & Ardhiani, M. R. (2023). Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 7(1), 26–33. https://doi.org/10.31851/neraca.v7i1.9557
Searcy, C., & Buslovich, R. (2014). Corporate Perspectives on the Development and Use of Sustainability Reports. Journal of Business Ethics, 121(2), 149–169. https://doi.org/10.1007/s10551-013-1701-7
Shum, P., Leonard Burritt, R., & Chen, H. (2009). Sustainability reporting and assurance in developing countries. 1st South American Congress on Social and Environmental Accounting Research – CSEAR 2009. https://www.researchgate.net/profile/Roger-Burritt/publication/242221623_SUSTAINABILITY_REPORTING_AND_ASSURANCE_IN_DEVELOPING_COUNTRIES_Authors/links/00b7d52ead98981e8a000000/SUSTAINABILITY-REPORTING-AND-ASSURANCE-IN-DEVELOPING-COUNTRIES-Authors.pdf
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Staszkiewicz, P., & Werner, A. (2021). Reporting and Disclosure of Investments in Sustainable Development. Sustainability, 13(2), 908. https://doi.org/10.3390/su13020908
Studenmund, A. H. (2017). Using Econometrics: A Practical Guide (7th ed.). Pearson.
Sudiartama, I. W. A., Sudana, I. P., Budiasih, I. G. A. N., & Sisdyani, E. A. (2022). Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study. E-Jurnal Akuntansi; Vol 32 No 7 (2022)DO - 10.24843/EJA.2022.V32.I07.P03. https://ojs.unud.ac.id/index.php/akuntansi/article/view/85907
Szustak, G., & Szewczyk, Ł. (2020). Public Trust – A Bank’s Non-financial Capital. Argumenta Oeconomica Cracoviensia, 2(23), 81–103. https://doi.org/10.15678/AOC.2020.2305
The Prakarsa. (2021). Bank Nasional Indonesia Belum Beralih ke Pendanaan Industri Berkelanjutan. https://theprakarsa.org/bank-nasional-indonesia-belum-beralih-ke-pendanaan-industri-berkelanjutan/
Triyani, A., Setyahuni, S. W., & Kiryanto, K. (2020). The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 261. https://doi.org/10.22219/jrak.v10i2.11820
Westergren, E., & Hasselgren, L. (2020). Does stakeholder pressure have an effect on the quality of the sustainability report? https://www.diva-portal.org/smash/get/diva2:1441876/FULLTEXT01.pdf
Widianingsih, L. P., Kohardinata, C., & Vlaviorine, E. (2024). Renewable Energy Consumption, ESG Reporting, and Fixed Asset Turnover: Does it Work in Asia? International Journal of Energy Economics and Policy, 14(1), 552–558. https://doi.org/10.32479/ijeep.15325
Xie, J., Tanaka, Y., Keeley, A. R., Fujii, H., & Managi, S. (2023). Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting. Corporate Social Responsibility and Environmental Management, 30(6), 2924–2952. https://doi.org/10.1002/csr.2524
Xu, W., Li, M., & Xu, S. (2023). Unveiling the “Veil” of information disclosure: Sustainability reporting “greenwashing” and “shared value.” PLOS ONE, 18(1), e0279904. https://doi.org/10.1371/journal.pone.0279904
Yosua, A., & Tundjung, H. (2022). Pengaruh Pemangku Kepentingan Dan Pemegang Saham Terhadap Kualitas Laporan Berkelanjutan. Jurnal Multiparadigma Akuntansi, 4(3), 1312–1321. https://journal.untar.ac.id/index.php/jpa/article/view/19997
Downloads
Published
2025-02-10
How to Cite
Renata, M., Widianingsih, L. P., & Cliff Kohardinata. (2025). Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting. Ilomata International Journal of Tax and Accounting, 5(4). https://doi.org/10.61194/ijtc.v5i4.1372
Issue
Section
Articles
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
