Rizki Agung Santoso
Universitas Sriwijaya

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pelaporan Keberlanjutan : Standar dan Pengungkapan (Systematice Literature Review) Rizki Agung Santoso; Inten Meuthia; Shelly Febriana Kartasari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 2: 2025
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i2.30126

Abstract

Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standards are available, their application and effectiveness in academic research still vary significantly. This study aims to examine the development of sustainability reporting literature, evaluate the dominant reporting standards used, and analyze the measurement methods employed in academic articles. A systematic literature review approach was applied to 30 selected articles published across five major databases: Emerald Insight, ScienceDirect, ResearchGate, SSRN, and DOAJ. The articles were thematically analyzed based on their objectives, the sustainability reporting standards adopted (e.g., GRI, SASB, IR, TCFD), analytical methods, and key findings. The results indicate that the Global Reporting Initiative (GRI) is the most commonly used standard, followed by a blended reporting approach. Most of the articles emphasize the importance of reporting quality, stakeholder engagement, and the integration of multiple frameworks. Commonly used methods include content analysis, panel data regression, and bibliometric analysis. In conclusion, sustainability reporting remains a growing area of research characterized by multidisciplinary approaches. The findings highlight the need for greater harmonization of reporting standards and more consistent measurement methodologies
Corporate Social Responsibility: A Literature Review On Practices, Implications, And Future Directions Rizki Agung Santoso; Tulus Harefa; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.883

Abstract

Corporate Social Responsibility (CSR) has become an integral component of corporate governance and business strategy across various sectors. This literature review explores recent developments in Corporate Social Responsibility (CSR) and its multifaceted impact on corporate reputation, financial performance, and crisis management. CSR, once focused primarily on social and environmental initiatives, has evolved to include digital responsibility, reflecting its adaptability to modern corporate demands. The COVID-19 pandemic highlighted CSR’s critical role in fostering resilience, as companies that prioritized social contributions and public health maintained stronger market positions. Additionally, CSR influences ethical considerations in areas such as tax management and data responsibility, raising questions about its authentic application and the potential need for regulatory oversight. Through an analysis of recent studies, this review emphasizes that CSR serves as both a strategic advantage and an ethical mandate. Notably, CSR’s expansion into Corporate Digital Responsibility (CDR) highlights its relevance in addressing contemporary issues like cybersecurity and data protection. As businesses navigate evolving social and technological landscapes, CSR continues to drive value by building trust, enhancing corporate reputation, and supporting sustainable business models
Literature Review of Performance Management Systems and Their Impact on Employee Performance Tulus Harefa; Rizki Agung Santoso; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.892

Abstract

This journal presents a comprehensive literature review on Performance Management Systems (PMS) and their influence on employee performance, focusing on studies published from 2020 onwards. PMS is a crucial organizational tool designed to align individual goals with broader organizational objectives, promoting employee engagement, productivity, and overall success. Through analyzing ten scholarly articles, the review highlights several key themes: the role of PMS in enhancing employee engagement, the adaptability of PMS across various industries, and the impact of PMS on productivity. Studies suggest that well-designed PMS can lead to higher employee engagement and job satisfaction by providing clear goals and regular feedback. However, the review also discusses challenges related to PMS implementation, particularly in industries with high uncertainty, where a one-size-fits-all approach may not be effective. Additionally, the literature emphasizes the importance of flexibility within PMS, as it allows organizations to adapt to changing market conditions and employee needs. Despite its benefits, PMS can face resistance during implementation, which requires careful management of change processes. The review concludes that a successful PMS is one that is adaptable, inclusive, and integrated with organizational culture, offering valuable insights for organizations seeking to improve employee performance. Future research could explore the long-term impact of PMS on employee behavior and organizational sustainability