Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
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All Journal Journal of Applied Business, Taxation and Economics Reseach
Rita Rosiana
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Exploring Sustainability Reports in The Indonesian Palm Oil Industry Nurhayati Soleha; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.682 KB) | DOI: 10.54408/jabter.v1i1.23

Abstract

The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.
Co-Authors Soleha, Nurhayati