Articlegold2021

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia

Masayu Annisa Ihsani · Amrie Firmansyah · Riska Septiana Estutik

24 citations0/0 files storedJurnal Dinamika Akuntansi dan Bisnis

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Environmental Sustainability in Business Corporate Governance and Financial Management

Abstract

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 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 24 citations exist upstream.

References

2019Corporate Environmental Reporting 1972Firm and Industry Determinants of the Decision to Invest Abroad: An Empirical Study 2009Conceptualising future change in corporate sustainability reporting 2015Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement 2019Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?2018Firm and industry effects on small, medium-sized and large firms’ performance 2020The curvilinear relationship between environmental performance and financial performance: An investigation of listed french firms using panel smooth transition model 2020The causality direction between environmental performance and financial performance in Australian mining companies - A panel data analysis

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.