Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms
This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The Mann-W...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Pamulang
2024-12-01
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| Series: | Keberlanjutan |
| Subjects: | |
| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/45861 |
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| Summary: | This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The Mann-Whitney test results show that manufacturing companies have higher levels of sustainability disclosure compared to non-manufacturing companies. This research is significant as it addresses the global demand for corporate accountability in sustainability, particularly in Indonesia, where disclosure quality varies across sectors. The findings emphasize that stakeholder and regulatory pressures play a critical role in promoting sustainability practices, consistent with Stakeholder Theory and Legitimacy Theory. The implications of this study highlight the need for stricter regulatory policies to encourage sustainability disclosures across all sectors. Non-manufacturing companies can leverage these findings to enhance their reputation and competitiveness through the adoption of sustainability practices. This study provides strategic insights for regulators, companies, and the public to strengthen sustainability agendas comprehensively.
Abstrak
Penelitian ini membahas perbedaan tingkat pengungkapan laporan keberlanjutan antara perusahaan manufaktur dan non-manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022. Dengan menggunakan standar GRI, analisis dilakukan terhadap 699 perusahaan melalui purposive sampling. Uji Mann-Whitney menunjukkan perusahaan manufaktur memiliki tingkat pengungkapan keberlanjutan yang lebih tinggi dibandingkan non-manufaktur. Penelitian ini penting karena menjawab tuntutan global terhadap akuntabilitas keberlanjutan, terutama di Indonesia, yang memiliki kualitas pengungkapan bervariasi antar sektor. Temuan ini menegaskan bahwa tekanan pemangku kepentingan dan regulasi memainkan peran signifikan dalam mendorong praktik keberlanjutan, sesuai dengan Teori Pemangku Kepentingan dan Teori Legitimasi. Implikasi penelitian ini meliputi perlunya kebijakan regulator yang lebih ketat untuk mendorong pengungkapan keberlanjutan di semua sektor. Perusahaan non-manufaktur dapat menggunakan temuan ini untuk meningkatkan reputasi dan daya saing melalui adopsi praktik keberlanjutan. Penelitian ini memberikan wawasan strategis bagi regulator, perusahaan, dan masyarakat. |
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| ISSN: | 2528-5599 2614-3291 |