Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Firyal Eilsa Nahdah
Sebelas Maret University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh ESG Performance terhadap SDG Diclosure Pada Perusahaan Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Firyal Eilsa Nahdah; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20739

Abstract

Corporate transparency regarding the Sustainable Development Goals (SDGs) has emerged as a critical focal point in sustainability literature. Nevertheless, the inconsistent level of reporting among Indonesian firms suggests that the underlying drivers of this practice warrant deeper scrutiny. To address this gap, this investigation evaluates how Environmental, Social, and Governance (ESG) performance both as a composite metric and through its distinct pillars influences SDG-related reporting. Focusing on entities listed on the Indonesia Stock Exchange from 2021 to 2024, the study utilized a purposive sampling approach to yield 232 firm-year observations, which were subsequently analyzed via panel data regression. The empirical outputs demonstrate that higher ESG scores, alongside robust performance in individual environmental, social, and governance areas, significantly boost the extent of SDG disclosures. Consequently, enterprises with superior sustainability records demonstrate a greater propensity for comprehensive non-financial reporting. This research enriches contemporary literature by offering granular empirical insights from an emerging economy, illustrating how multi-dimensional sustainability indicators shape corporate accountability.
Co-Authors Edy Supriyono