Research Article
Corporate Issues on Performance Reporting: Why Must It be Sustainable?
@INPROCEEDINGS{10.4108/eai.26-9-2023.2350695, author={Noorhana Sesar Sari and Hilmi Satria Himawan and Muhammad Riza Hafizi}, title={Corporate Issues on Performance Reporting: Why Must It be Sustainable?}, proceedings={Proceedings of the 7th International Research Conference on Economics and Business, IRCEB 2023, 26 September 2023, Malang, East Java, Indonesia}, publisher={EAI}, proceedings_a={IRCEB}, year={2024}, month={11}, keywords={board remuneration green accounting triple bottom line sustainability report disclosure}, doi={10.4108/eai.26-9-2023.2350695} }- Noorhana Sesar Sari
Hilmi Satria Himawan
Muhammad Riza Hafizi
Year: 2024
Corporate Issues on Performance Reporting: Why Must It be Sustainable?
IRCEB
EAI
DOI: 10.4108/eai.26-9-2023.2350695
Abstract
Sustainability report is a part of performance report which has a function as a delivery of performance output to internal or external user. Besides, using GRI Index to measure sustainability performance, green accounting is used to record and budget environmental and social costs allocation in order to increase social and environment quality., this research, therefore, intends to to reveal the link between triple bottom line and sustainability report disclosure, and board remuneration is used as moderating variable. This research shows that triple bottom line (TBL) has a positive influence on sustainability report disclosure (SRD). However, board remuneration is unable to moderate the link between triple bottom line (TBL) and sustainability report disclosure (SRD) due to the higher remuneration that tend to lead to asset misappropriation. It is concluded that applying triple bottom line concept is able to intensify the extent of sustainability disclosure, but board remuneration is unable to enhance the performance.
