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Journal : Journal Economics Technology and Entrepreneur

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN HIGH-RISK INDUSTRIES: THE ROLE OF STANDALONE REPORTS AND FIRM CHARACTERISTICS Hidayat, Muhammad Fahrurrozi; Amalia, Dewi
Journal Economics Technology And Entrepreneur Vol 4 No 03 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i03.1622

Abstract

The issue of Corporate Social Responsibility Disclosure (CSRD) remains a concern in Indonesia, particularly in response to various environmental pollution incidents involving companies. This study aims to examine the influence of profitability, standalone report, firm size, the tenure of the board of directors, the size of the board of commissioners, the proportion of independent commissioners, and managerial ownership on CSRD in energy sector companies. The data were collected using a purposive sampling method, sourced from financial reports and/or sustainability reports published by the companies. The results of the panel data regression analysis indicate that the standalone reports and firm size have a positive effect on CSRD. The variables of profitability, tenure of the board of directors, size of the board of commissioners, independent commissioners, and managerial ownership do not have a significant effect on CSRD. Firm size and standalone report influence CSRD, in line with stakeholder and agency theoretical frameworks.
Co-Authors Abdallh Lhwaint, Abdallh Ahmed, Suliman Badawi Amarta, Agastyasa Ghea Antonius Siswanto ANWAR, WIWIN ARMOLDO OKTAVIANI Ariani, Windy Novita Arofah, Muhammad Bayu Asri, Muhammad Rizal Aswin, Lim Aziza, Putri Fadhilla Azizah, Zahra Fitri Chamidy, Harita Nurwahyu Chatarina Umbul Wahyuni Desiandi Sayful Anwar Dinata, Noer Fadzri Perdana Djatnika, Tjetjep Erfan Muhammad, Erfan Ery Radya Juarti, Ery Radya Ezra Finesia Simbolon, Eva Faisal Estu Yulianto, Faisal Estu Febrianti, Resty Firia, Nisa Firuliadhim, Firuliadhim Fitria, Syarifa Fitriani, Anisa Putri Githa Pratiwi, Shiwanggie Gulo, Elrich Gratiawan WD Guritno, Bagus Hatta, Fitriani Hidayat, Muhammad Fahrurrozi Ida Sugiarti Ishaq, Ardan Maulana Ivan, Hans Jordy, Riskia Kartika, Hendira Rita Keryanti, Keryanti Khoerani, Annisa Krisologus, Yulianto Petrus Kumala sari, Putu tantri Kusuma, Yusmiati Liana Susanto Lindung Zalbuin Mase, Lindung Zalbuin Min, Joe Lian Muhammad Abu Bakar Sidik Mujiman Mujiman, Mujiman Mulyadi Yuswandono Nasution, Ade Nur Rabbiah Ni Luh Putu Hariastuti Nisrina, Ratu Salma Nursyafril, Nursyafril Permana, Adrian Dwi Pratama, Andreas Dhiyong Prayetno, Eko PUDIN, APIP Puspita, Deasy Hary Rahman Rahayu, M. Ageng Rahmat Permana, Rahmat Rani Betseba, Sitorus Tio Ruchiyat, Iman Ruchyat, Iman Sabila, Rifa Said, Jamaliah Saputri, Aisyatul Widad Setyaningrum, Dewi Janti Sihombing, Atmy Verani Rouly Sugiarto, Vito Andrianto Pratama Sukamto, Ika Sumiyarsi Sukandar, Beny Mulyana Sulaiman , Raihan Maulana Sulaiman, Suherman Sumiadi, Sumiadi Suripto Suripto Tarjo Tarjo Tuty Emilia Agustina Very Dermawan WD Gulo, Elrich Gratiawan Winata, Candra Yackob Astor Yuniarwati, Yuniarwati Yuswandono, Mulyadi