Articlediamond2012

THE IMPACT OF SUSTAINABILITY REPORTING ON COMPANY PERFORMANCE

Annisa Hayatun Nazmi Burhan · Wiwin Rahmanti

181 citations0/0 files storedJournal of Economics Business and Accountancy Ventura

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Sustainability reporting and company performance are the two factors that need to be studiedin recent years. Sustainability Reporting is non-financial report that consists of three elementswhich are economic performance, environmental performance, and social performance.This research attempts to examine the relationship between sustainability reporting asa whole and each of the elements of sustainability reporting with company performance. Itconsists of 32 companies listed on Indonesian stock exchange during the period of year 2006-2009. The independent variables are sustainability reporting, economic performance disclosure,environmental performance disclosure, and social performance disclosure. These variablesare measured by means of disclosure index. Sustainability Reporting Guidelines fromGlobal Reporting Initiative (GRI) is used as the basis of calculating the index score. The dependentvariable is Return on Asset (ROA) as a measure of economic performance. This researchuses secondary data collected from company website and Indonesian stock exchange.The result shows that sustainability reporting influences company performance. However,partially, only social performance disclosure influences the company performance.

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References

1999Cannibals with forks: the triple bottom line of 21st century business 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.2000Corporate social responsibility and financial performance: correlation or misspecification?1985AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY.2001Does the Market Value Environmental Performance?1999Financial Accounting Theory 2007Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index 1999The Effect of Socially Activist Investment Policies on the Financial Markets: Evidence from the South African Boycott

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