文章基本信息

标题：Management in Disclosure of Sustainability Report and Company Performance
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作者：I Made DwiAdnyana ; Anik Yuesti ; I Made Sudiartana 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2021
卷号：20
期号：4
页码：1-14
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to examine the effect of disclosure sustainability report on the performance of LQ45 companies on the Indonesia Stock Exchange (IDX). The study population was 45 LQ45 companies according to GRI-G4 standards with 91 items. With the purposive sampling technique in determining the sample, 19 companies were obtained as a sample, so that the total sample during 2016-2018 was 57 companies. The data collection method used is the documentation method of analyzing the contents of the LQ45 sustainability report and the company's financial statements. Data analysis technique used in this study is multiple regression analysis techniques. The results in this study indicate that economic performance disclosure, environmental performance disclosure and supply chain management social performance disclosure have a positive effect on company performance.
关键词：Sustainability Report;Disclosure of Economic Performance;Disclosure of Environmental Performance;Disclosure of Social Performance;Company Performance