Widhoyoko, Samuel Anindyo (2021) New Determinants of Future Share Performance: Impacts of Sustainability Reporting. PalArch's Journal of Archaeology of Egypt/Egyptology, 18 (1). pp. 824-838.
Full text not available from this repository. (Request a copy)Abstract
Sustainability reporting is required to sound corporate accountability and good governance implementation. While stakeholders are widely diversified, companies must ensure their future performance excellence. As a paradigm demanding business to exercise its activities to be liable for society and environment as well as investors, there must be a solution to protect those interests. This research proposes a new analysis on how sustainability reporting could enhance future corporate share performance by embracing triple bottom line (TBL) reporting and balanced scorecard (BSC) disclosure as predictors. To maintain its objectivity, this research involves several control variables covering both financial and non-financial aspects. The method chosen embraces several techniques, including literature review, content validation, and statistical calculation. The results of a regression analysis suggest that all TBL reporting elements and internal good governance practices are associated positively with future share performance. This research also reveals that economic security is the foundation of future performance, which can be achieved through CSR and environmental program refinement.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Future Share Performance, Balanced Scorecard, Sustainability Reporting, Triple Bottom Line |
| Subjects: | Accounting |
| Divisions: | Journal Article > Prodi Akuntansi |
| Depositing User: | Prasetiyo Suhendro |
| Date Deposited: | 04 Oct 2023 08:34 |
| Last Modified: | 04 Oct 2023 08:34 |
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/1021 |
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