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12.295  Articles
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This study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 compani... see more

This study examines the effect of sustainability disclosure, corporate governance mechanisms, and Intellectual capital on financial performance. The research population of this study are banking companies listed on the IDX 2016-2019. The sample selected b... see more

AbstractIn previous studies, it was proved that the disclosure of sustainability affected the value of the firm insignificantly. Therefore, this study aims to investigate whether Return on Assets can mediate the effect of sustainability disclosure on firm... see more

Sustainability reporting is a tool for communicating the company's environmental and social reports. This study was conducted to examine how far the sustainability reports are disclosed by banks in Indonesia. Banking sustainability reports in Indonesia ha... see more

Based on the institutional isomorphism theory approach, this study aims to examine the impact of government policies as a coercive factor, as well as the role of CSR governance and the concept of corporate sustainability strategic management as normative ... see more

Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemi... see more

This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views s... see more

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 sampl... see more

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