文章基本信息

标题：The Effect of Company Characteristics and Gender Diversity on Disclosures Related to Sustainable Development Goals
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作者：Wahyuningrum, Indah Fajarini Sri ; Oktavilia, Shanty ; Utami, Sri 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2022
卷号：14
期号：20
页码：1-13
DOI：10.3390/su142013301
语种：English
出版社：MDPI, Open Access Journal
摘要：A sustainability report is a means of conveying information related to the sustainable development goals that have been agreed by the nations of the world for the safety of humans and the environment. The existence of sustainability report is influenced by several factor such as profitability, leverage, firm size, industry type, and gender diversity. Therefore, this study is performed to examine empirically the effect of profitability, leverage, firm size, industry type, and gender diversity on sustainability reports. The population in this study comprises all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample was taken using the purposive sampling method, and 112 samples were obtained. The data analysis technique was multiple regression analysis performed using the SPSS. The result indicates that the variables of leverage, industry type, and gender diversity have a significant effect on sustainability reports, while profitability and firm size do not have a significant effect.
关键词：sustainability development goals; sustainability report; profitability; leverage; firm size; industry type; gender diversity