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Corporate Characteristics and Water Disclosure in Indonesian Water-Sensitive Industry

In: Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

Author

Listed:
  • Aditya Pandu Wicaksono

    (Universitas Islam Indonesia
    Universitas Sebelas Maret)

  • Doddy Setiawan

    (Universitas Sebelas Maret)

  • Y. Anni Aryani

    (Universitas Sebelas Maret)

  • Sri Hartoko

    (Universitas Sebelas Maret)

Abstract

Due to Indonesia’s negative impacts on water quantity and quality, the water-sensitive industry receives greater attention and pressure from its stakeholders to disclose water-related information. As previous studies indicate that firm characteristics are the drivers of corporate social responsibility disclosure, this study investigates the effect of corporate characteristics on water disclosure in the Indonesian water-sensitive industry. Firm characteristics are employed to represent the stakeholders. The samples are all water-sensitive industry listed on Indonesia Stock Exchange (IDX) in 2018–2019. Data are collected from annual reports and sustainability reports, which are published on corporate and IDX websites. All the developed hypotheses are examined using random effect model. This research finds that firm size positively and significantly influences water disclosure. It means that bigger firm receives higher pressure from stakeholders to create water disclosure. On the other hand, profitability does not substantially influence water disclosure practices. Similarly, higher leverage does not stimulate Indonesian water-sensitive companies to disclose water stewardship information.

Suggested Citation

  • Aditya Pandu Wicaksono & Doddy Setiawan & Y. Anni Aryani & Sri Hartoko, 2022. "Corporate Characteristics and Water Disclosure in Indonesian Water-Sensitive Industry," Advances in Economics, Business and Management Research, in: Rahmawati Rahmawati & Mulyaningsih Tri & Arifin Taufiq & Hendarsjah Hidajat (ed.), Proceedings of the International Colloquium on Business and Economics (ICBE 2022), pages 13-20, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-066-4_3
    DOI: 10.2991/978-94-6463-066-4_3
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