Jurnal GeoEkonomi
Vol. 14 No. 2 (2023)

SUSTAINABILITY REPORTING IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW

Irma Hidayati (Universitas Islam Malang)



Article Info

Publish Date
12 Sep 2023

Abstract

The goal of this study is to find out what has happened and what can be done in the future to improve the reporting on sustainability in Indonesia. Over the past few years, the country has started to develop and implement comprehensive reporting on sustainability. Through various standards, authorities can now effectively benchmark the reports of companies on sustainability. One of these is the regulation issued by the POJK, which requires organizations to submit reports on time and in compliance with the requirements. This has encouraged more researchers to examine sustainability issues. The study was conducted through a systematic review process that was carried out by the PRISMA flow diagram. It covered over 30 papers from 2018 to 2022. The main findings of the review provide a comprehensive view of the trends in the field of research. It also offers recommendations for future studies. The researcher then categorized the research topics into three main themes: sustainability, diversity, and firm value.

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Journal Info

Abbrev

geoekonomi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal GeoEkonomi, terbitan ini berisi artikel ilmiah bidang Ekonomi yang diterbitkan secara berkala 6 bulanan (dua kali dalam satu tahun pada bulan Maret dan September). Terbit versi cetak kali pertama pada Bulan Maret 2010 (ISSN Print: ...