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All Journal AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer
Ali, Mazurina Mohd
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Economics, Econometrics & Finance

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How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting? Handayani, Susi; Triani, Ni Nyoman Alit; Ali, Mazurina Mohd
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p158-164

Abstract

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001certification impact sustainability reporting. The extent of disclosure in sustainability reporting wasinfluenced by several things, including Profitability and ISO 14001 certificate. It was crucial formining companies and the primary and chemical sectors that negatively impact the environment andsociety. Background Problems: Companies were concerned about economic growth, socialdevelopment, and environmental welfare. Profitability was a measure of company performance, andthe ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related toGCG and CSR could be reported separately by the company on the company's website or in theannual report and sustainability report. Research Methods: This study uses dummy variables for thedependent variable sustainability reporting, so the study used logistic regression analysis. This studyuses a sample of mining and elemental and chemical industry companies whose operationssignificantly impact the environment. Finding/Results: The study results explain that profitabilitydid not affect sustainability reporting because some profitable companies consider it unnecessary todisclose non-financial information. In contrast, companies that experience losses focus on thecompany's financial performance. On the other hand, the ISO 14001 certification obtained by thecompany, which means that the company had carried out environmental management, had a positiveimpact in that the company discloses sustainability reporting. Conclusion: The ISO 14001certification had the ability to explain sustainability reporting.
DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS Okoye, Peter; Fahmi, Fadzlina Mohd; Ali, Mazurina Mohd
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.33590

Abstract

Weak comparability, limited credibility, and low decision-usefulness of ESG disclosures continue to undermine investor confidence despite rapid global growth in sustainability reporting. As IFRS S1 and IFRS S2 become the emerging global baseline for sustainability standards, there remains limited conceptual understanding of how these standards can enhance ESG reporting quality and market trust. This study conducts a systematic conceptual synthesis of 44 peer-reviewed articles (2021–July 2025) using SPAR-4-SLR and PRISMA frameworks to explain the mechanisms through which IFRS S1/S2 adoption improves ESG quality. The review shows that comparability, readability, and assurance serve as key channels to strengthen completeness, interpretive clarity, and credibility of sustainability reports, thereby increasing investor confidence. A mechanism-based model and four propositions are developed, highlighting contextual influences such as regulatory enforcement and industry sensitivity, and offering a structured agenda for future empirical research.
Co-Authors Fahmi, Fadzlina Mohd Ni Nyoman Alit Triani Okoye, Peter Susi Handayani