PEMETAAN PELAPORAN KEBERLANJUTAN PERUSAHAAN MANUFAKTUR DI BERBAGAI NEGARA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.61769/jabs.v2i1.203Abstract
ABSTRACT
Sustainability Reporting (SR) is a process to disclose reports related to economic, environment, and social. Sustainability reporting is the one of important factor for sustainability development. The sample use purposive criteria from manufacturing companies in Indonesia Stock Exchange, Shanghai Stock Exchange, and Bombay Stock Exchange. This research show that independent committee and institutional ownership have no significant influence toward to sustainability reporting because controlling and monitoring function not working properly in the companies. Independent committee, institutional ownership have not significant iinfluence toward to sustainability reporting disclosure. It caused Indonesia, China, and India have different situation. Based on contingency theory, different situation and condition have different enviroment and culture. This research shows that culture is one of important factor cause towards to sustainability reporting disclosure.
Keywords: Sustainability reporting, independent committee, institutional ownership, culture.
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