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All Journal Nusantara Science and Technology Proceedings
Helmy Sukiswo
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Integrated Reporting Disclosure: Voluntary Perspectives Rizdina Azmiyanti; Helmy Sukiswo
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2309

Abstract

The study aims to analyze the integrated reporting disclosure in the IR framework from a voluntary perspective. The method uses several keywords to find 5 related articles to be reviewed. Journal database uses science direct and emerald/ this study found that South Africa has the rule to publish integrated reporting is mandatory, while other countries did not. It is found that an overview of organizations and risk and opportunity became the highest element to be disclosed while the basis of presentation and preparation was not completely disclosed. However, several researchers explained that they got an advantage using integrated reporting even though there are no rules to publishing integrated reporting. The report has the advantage to provide new insight into the combination of financial and non-financial reporting. This research will have to contribute to providing a regulation to publish the integrated reporting and organizations can consider publishing integrated reporting to make a good relationship with stakeholders for creating value.
Corporate Social Responsibility Mandatory Disclosure: The Effect on Firm Performance Helmy Sukiswo; Rizdina Azmiyanti; Warsame Abdiaziz Hassan
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2310

Abstract

The study aims to analyze the effect of corporate social reporting (CSR) mandatory disclosure on firm performance. This study uses a literature review with five selected articles. The data collection method uses several keywords related to the topic. Several proxies are used to measure firm performance. The result shows that the regulation of mandatory disclosure cannot affect firm performance at all. The different proxies can be one of the factors for a different result. In India, there are two different results even though the regulation has been implemented a few years ago. It indicates the need for the government to explain more about the new regulation because, at some point, companies are confused to apply the new regulation. In China, the studies proved that corporate social responsibility in mandatory disclosure is significantly affect the firm’s performance. In this case, it is mentioned that the awareness of companies in China can be classified good to understand the regulation. For further research, governement involvement can be added to test the effect.
Co-Authors Rizdina Azmiyanti Warsame Abdiaziz Hassan