Characteristics of Sustainability Report Disclosure in Indonesia

摘要

This study investigates the readiness of companies in Indonesia in conducting sustainability reporting. Variables used in this study are economic performance disclosure, environmental performance and social performance as well as variable of intellectual capital. Economic performance disclosure, environmental performance and social performance are the components of sustainability reporting. Meanwhile, intellectual capital measures the ability of company to manage its human resources. The sample in this study consists of 30 Indonesian public companies of ISRA holders in 2014-2017. The result showed that economic performance and social performance disclosure are high. Meanwhile, based on correlation analysis, economic and social performances are strongly related with the ability of company in managing its human resources.