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All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Putu Agus Ardiana
Faculty of Economics and Business, Udayana University, Indonesia
Religion Humanities Social Sciences

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FIRM REPUTATION AND EXTENT OF WASTE DISCLOSURE I Gusti Ngurah Manik Maha Putra; Putu Agus Ardiana
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 11 (2025)
Publisher : Adisam Publisher

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Abstract

Waste disclosure represents a crucial aspect of corporate social responsibility, serving to ensure transparency and meet stakeholder expectations. This study aims to analyze the effect of Firm Reputation on the Extent of Waste Disclosure among publicly listed companies in Indonesia. A quantitative approach was employed using Two-Stage Least Squares (2SLS) regression analysis, with secondary data obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. The findings indicate that firms with strong reputations tend to disclose waste-related information more extensively as a strategy to maintain legitimacy in the public eye and to enhance firm value. These results imply that a positive reputation serves as a key driver of environmental transparency.
Co-Authors I Dewa Ayu Alit Bintang I Gusti Ngurah Manik Maha Putra