Integrated Reporting: Corporate Strategy Towards Achieving Sustainable Development SDGs

Rumanintya Putri (Research Center of Cooperative, Corporation, and People Economy, National Research and Innovation Agency, Indonesia)
Desak Nyoman Sri Werastuti (Faculty of Economics Accounting, Universitas Pendidikan Ganesha, Bali, Indonesia)
Ernany Dwi Astuty (Research Center of Cooperative, Corporation, and People Economy, National Research and Innovation Agency, Indonesia)
Aulia Fatimah Khairunnisa (Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia)
Eko Wahyono (Social Welfare, Village, and Connectivity Research Center, National Research and Innovation, Indonesia)
Ni Luh Apriani (Faculty of Economics Accounting, Universitas Pendidikan Ganesha, Bali, Indonesia)

Apollo: Journal of Tourism and Business
Vol. 1 No. 2 (2023): May 2023

This article aims to explain the implementation of a sustainable development strategy in the enterprise. The organization of the company is not only to meet the needs of the government, but also for the long-term interests of the company. The research method used is through a qualitative analysis of the variables of earnings growth per share and company share price in financial services institutions, issuers and the corporate sector of the company. Basic concepts are also used and additional data is used to support each given argument. The fundamental flaws of the integrated reporting system are then analyzed, making comparisons between companies difficult. We also assess how well a company implements its Sustainability Strategy (SDGs) using common metrics that can be used by parties outside and within the business