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All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis Indonesia Global Financial Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Jurnal Magister Akuntansi Trisakti Journal of Multiperspectives on Accounting Literature Business Management Research Review: Journal of Multidisciplinary in Social Sciences
Farhani Kautsar Nugraha
Institut Teknologi Dan Bisnis Tuban
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Magister Akuntansi Trisakti

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SDGs DISCLOSURES IN SUSTAINABILITY AND ANNUALREPORTS IN INDONESIA Nugraha, Farhani; Mustofa, Muhamad; Mudhakir, Diki; Innasarah; Sasongko, Ananta
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21344

Abstract

This study investigates the extent of disclosure of sustainable development goals (SDGs) in the sustainability and annual reports of Indonesia's ten largest companies by market capitalization from 2016 to 2023. Through content analysis, the findings indicate that SDG reporting remains relatively limited, with companies exhibiting significant variations in the depth and quality of their disclosures. While some firms integrate SDGs into their corporate strategies and sustainability initiatives, others provide minimal references without clear implementation frameworks. This variation suggests that regulatory requirements and voluntary corporate commitments are crucial in shaping disclosure practices. The study underscores the necessity of stronger regulatory frameworks and heightened corporate engagement to ensure alignment with global sustainability objectives. By addressing existing gaps in SDG disclosure research in Indonesia, this paper contributes to the academic literature on sustainability reporting. Additionally, it provides practical insights for policymakers, regulators, and business leaders to enhance corporate transparency, accountability, and long-term commitment to sustainable development initiatives.
Co-Authors Achmad Syaiful Hidayat Anwar Ananta Wahyu Sasongko Endang Dwi Wahyuni Innasarah Marsya Aulia Rizkita Mudhakir, Diki Muhamad Mustofa, Muhamad Putriana Sriwijianingsih Saputri, Rizka Dibi Arryanti Sasongko, Ananta Sasongko, Ananta Wahyu Shofi, Fadhoilus