Artikel ini bertujuan untuk melakukan telaah kritis terhadap konsep pelaporan keberlanjutan
berdasarkan literatur terdahulu. Pelaporan keberlanjutan telah menjadi isu penting dalam …

The purpose of this study is to obtain empirical evidence regarding the effect of liquidity,
leverage, and cash flow on financial distress. This study used consumer cyclicals sector …

This study aims to determine the effect of profitability, leverage, and firm size on
sustainability report disclosure in healthcare, energy, and financial sector companies listed …

This study aims to analyze the influence of the determinants of disclosure sustainability
reporting. The determinants of sustainability reporting classified are financial performance …

This study aims to analyze the relationship between: 1) liquidity and sustainability report
(SR) disclosure; 2) SR disclosure and profitability; and 3) liquidity and profitability. This …

Sustainability report dibuat sebagai cara untuk menunjukkan tanggung jawab perusahaan
atas lingkungannya. Penelitian ini dilakukan dengan tujuan melihat bagaimana hubungan …

Penelitian ini bertujuan untuk menganalisa pengaruh dari profitabilitas, leverage, dan
ukuran perusahaan terhadap pengungkapan sustainability reporting. Sampel penelitian ini …

This research aimed to determine the influence of Corporate Governance, Financial
Performance, and Company Characteristics on Sustainability report disclosure. This …

The study examined the effect of company size and profitability on sustainability disclosure
moderated by corporate governance. This quantitative research uses descriptive methods …

Along with the increasing global commitment to sustainability performance as stated in the
Sustainable Development Goals (SDGs) program, the launch of the IDX ESG Leaders index …