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All Journal Indonesian Journal of Community Services Indonesian Management and Accounting Research
Muhammad Jafar Shodiq
Universitas Islam Sultan Agung
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Indonesian Management and Accounting Research

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Do The CSR Mission And Emissions Disclosure Characterize The Company’s Success? Muhammad Jafar Shodiq
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.633 KB) | DOI: 10.25105/imar.v16i1.7872

Abstract

In the current global warming situation, disclosure of emissions in annual reports is a necessity. Legitimacy from the public is a strategic key to future success. The bottom line of disclosing emissions in annual reports is global sustainability. However, there are doubts about the correlation between disclosure of emissions and future success. If the company does not have a CSR mission, the disclosure of emissions is only of short-term interest and is not correlated with global sustainability. This study reveals the characteristics of successful and non-successful companies associated with the CSR mission and disclosure of carbon emissions in the annual report. By using a sample of 114 manufacturing companies listed on the Indonesia Stock Exchange, this study shows that successful companies are characterized by having a strong CSR mission and commitment to disclosing emissions.
Co-Authors Dista Amalia Indri Kartika Kiryanto - Provita Wijayanti