Paper Title :Disclosure Level Of Sustainability Report: Study Of Indonesian Stock Exchange Listed Companies

Author :M. Fikri Farraswan, Melisa Zulkarnain, M. Nur Fajri

Article Citation :M. Fikri Farraswan ,Melisa Zulkarnain ,M. Nur Fajri , (2016 ) " Disclosure Level Of Sustainability Report: Study Of Indonesian Stock Exchange Listed Companies " , International Journal of Management and Applied Science (IJMAS) , pp. 53-57, Volume-2,Issue-7

Abstract : The objective of the research is to examine the disclosure level of sustainability report in Indonesia Stock Exchange listed companies. This study reveals the disclosure level of every industry sector and present the disclosure level for the whole companies in Indonesia Stock Exchange either. This is a descriptive quantitative research but we also sustain the results by giving qualitative finding during this research. Data collected from each companies official website as we assume that companies who have made their sustainability report would upload it to their official website so that the stakeholder can access their report and judge their sustainability performance. The results show that the disclosure level of sustainability report for the whole companies is less than ten percent. One of it is caused by inexistence of strict regulation that require companies to comply on sustainability practice disclosure. Index Terms- Sustainability Report, Corporate responsibility, Transparency, social, environment

Type : Research paper

Published : Volume-2,Issue-7

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