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Proposed Integrated Measurement Standard to Measure Sustainability Performance: Evidence From Indonesia

In: Dimensional Corporate Governance

Author

Listed:
  • Kurnia Perdana

    (PT Gunung Madu Plantations)

  • Juniati Gunawan

    (Trisakti University)

Abstract

This study introduces a new integratedintegrated measurementmeasurement standard to comprehensively measure sustainabilitySustainability performanceperformance . It comprises a balanced scorecard and three internationally leading sustainabilitySustainability standards: Global ReportingReporting Initiatives (GRI) GRI report , ISO 26000 and United Nation Global Compact Global Compact Global Compact (UNGC). These integrated guidelines cover four aspects, economic, social, environmentalEnvironmental , and well-being. Samples were taken from Indonesian companies that had participated in the Indonesia SustainabilitySustainability ReportingReporting Awards (ISRA). The 2010 and 2011 sustainabilitySustainability reportsreports were examined using these integratedintegrated measurementmeasurement standards (IMS). The results of a content analysis showed that the trend of disclosing sustainabilitySustainability had tended to increase over the past 2 years. The disclosure CSR Disclosure scores were considered medium to high profile, with the indication that the sustainabilitySustainability performanceperformance of state-owned companies was higher than that of private companies; publicly-listed companieslisted companies obtained higher scores of disclosures CSR Disclosure than non-listed companies; and manufacturing industries received the highest scores followed by service and energy industries respectively.

Suggested Citation

  • Kurnia Perdana & Juniati Gunawan, 2017. "Proposed Integrated Measurement Standard to Measure Sustainability Performance: Evidence From Indonesia," CSR, Sustainability, Ethics & Governance, in: Nicholas Capaldi & Samuel O. Idowu & RenĂ© Schmidpeter (ed.), Dimensional Corporate Governance, pages 251-267, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-56182-0_16
    DOI: 10.1007/978-3-319-56182-0_16
    as

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