Sustainability report disclosure level: evidence from telecommunications companies in Indonesia and Malaysia

Title : Sustainability report disclosure level: evidence from telecommunications companies in Indonesia and Malaysia

Authors :
1. Puteri Alfarisa
2. Mohammad Nasih
3. Iman Harymawan
4. Khairul Anuar Kamarudin

Department : Accounting

Journal Name: The Indonesian Accounting Review

Kinds of Journal : Sinta 2

Keywords: Disclosure, Sustainability report, Global reporting initiative, Telecommunications industry

ABSTRACT

This study investigates the disclosure level of sustainability reports in the telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using the Global Reporting Initiative template format. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries is at the intermediate level. However, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlights the demand for specific content to increase the contribution of the companies on specific sustainability issues.

For details : https://journal.perbanas.ac.id/index.php/tiar/article/view/2569