Socio-Economic and Humanistic Aspects for Township and Industry
Vol. 4 No. 2 (2026): Socio-Economic and Humanistic Aspects for Township and Industry

Digital Sustainability Reporting, Green Innovation, and Sustainability Information Quality: Evidence from Indonesian Energy and Mining Companies

Linda Afifah (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Devi Nadia Agustina (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Ari Al Dini (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Hafidzah Nur Ayni (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Tita Refi Maret (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Litanya Mazarella Freitas (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)
Maria Yovita R. Pandin (Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia)



Article Info

Publish Date
28 Jun 2026

Abstract

Digital transformation has changed corporate sustainability disclosure from static reports into searchable, accessible, and stakeholder-oriented information systems. At the same time, energy and mining companies face strong legitimacy pressure because their operations are closely associated with environmental and social risk. Prior studies have examined sustainability reporting and green innovation separately, but limited empirical evidence explains how digital sustainability reporting and green innovation jointly shape the quality of sustainability information in Indonesia's energy and mining sector. This research applies an explanatory quantitative design using a balanced illustrative panel of 88 firm-year observations from Indonesia Stock Exchange-listed energy and mining companies during 2021-2024. Digital Sustainability Reporting is measured through GRI-based economic, environmental, and social disclosures; Green Innovation is measured through product, process, and marketing innovation; and Sustainability Information Quality is measured through employee, government, and customer engagement. Instrument validation, inter-coder reliability, classical-assumption diagnostics, and SEM-PLS evaluation are reported. The SEM-PLS results show that Digital Sustainability Reporting positively affects Sustainability Information Quality (beta = 0.312, p < 0.001) and that Green Innovation also has a positive effect (beta = 0.512, p < 0.001). The model explains 53.6% of the variance in Sustainability Information Quality. The findings suggest that sustainability information becomes more credible when digital disclosure mechanisms are supported by observable green innovation practices and stakeholder engagement.

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Journal Info

Abbrev

sehati

Publisher

Subject

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

Socio-Economic and Humanistic Aspects for Township and Industry are dedicated to fostering comprehensive research and scholarly discourse within the dynamic realms of urban development, economic intricacies, and the intricate humanistic dimensions encountered within industrial and urban landscapes. ...