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All Journal Socio-Economic and Humanistic Aspects for Township and Industry
Devi Nadia Agustina
Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Digital Sustainability Reporting, Green Innovation, and Sustainability Information Quality: Evidence from Indonesian Energy and Mining Companies Linda Afifah; Devi Nadia Agustina; Ari Al Dini; Hafidzah Nur Ayni; Tita Refi Maret; Litanya Mazarella Freitas; Maria Yovita R. Pandin
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 4 No. 2 (2026): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v4i2.675

Abstract

Digital transformation has changed corporate sustainability disclosure from static reports into searchable, accessible, and stakeholder-oriented information systems. At the same time, energy and mining companies face strong legitimacy pressure because their operations are closely associated with environmental and social risk. Prior studies have examined sustainability reporting and green innovation separately, but limited empirical evidence explains how digital sustainability reporting and green innovation jointly shape the quality of sustainability information in Indonesia's energy and mining sector. This research applies an explanatory quantitative design using a balanced illustrative panel of 88 firm-year observations from Indonesia Stock Exchange-listed energy and mining companies during 2021-2024. Digital Sustainability Reporting is measured through GRI-based economic, environmental, and social disclosures; Green Innovation is measured through product, process, and marketing innovation; and Sustainability Information Quality is measured through employee, government, and customer engagement. Instrument validation, inter-coder reliability, classical-assumption diagnostics, and SEM-PLS evaluation are reported. The SEM-PLS results show that Digital Sustainability Reporting positively affects Sustainability Information Quality (beta = 0.312, p < 0.001) and that Green Innovation also has a positive effect (beta = 0.512, p < 0.001). The model explains 53.6% of the variance in Sustainability Information Quality. The findings suggest that sustainability information becomes more credible when digital disclosure mechanisms are supported by observable green innovation practices and stakeholder engagement.
Co-Authors Ari Al Dini Hafidzah Nur Ayni Linda Afifah Litanya Mazarella Freitas Maria Yovita R. Pandin Tita Refi Maret