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Sustainability Reporting By Disclosing Economic, Social And Environmental Performance

Author

Listed:
  • NUGRAHANI Tri Siwi

    (Faculty of Business, Universitas PGRI Yogyakarta, Indonesia)

  • ARTANTO Dwi Ari

    (Faculty of Business, Universitas PGRI Yogyakarta, Indonesia)

Abstract

This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.

Suggested Citation

  • NUGRAHANI Tri Siwi & ARTANTO Dwi Ari, 2022. "Sustainability Reporting By Disclosing Economic, Social And Environmental Performance," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(2), pages 216-226, August.
    • Handle: RePEc:blg:journl:v:17:y:2022:i:2:p:216-226
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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