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SUSTAINABILITY REPORT PRACTICES IN INDONESIA: CONTEXT, POLICY, AND READABILITY
2020
International Journal of Energy Economics and Policy
Considering sustainability disclosure become one important issue, while still there no universal agreement for the guidance, this study aims to examine Indonesia's Sustainability Disclosure trend using GRI as quantity dimension, KLD for the quality, and readability and PROPER to measure how well they communicate. This study uses a sample of 224 firm-year observation from 2013 to 2017 based on GRI database. Descriptive analytic employed to figure disclosure trend in general, year to year, and
doi:10.32479/ijeep.8979
fatcat:st4qb65x5rfknmiyf33muix74u