Staff View: The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani

The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani

The emerging of sustainability reports reflects the company's efforts in implementing greater transparency. A sustainability report reviews the company’s performances in three parameters: economic, environmental, and social, in which stakeholder engagement is one of the most important elements....

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Main Authors:	Gunawan, Juniata, Yudani, Rika
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA Cawangan Sarawak 2017
Subjects:	International economic relations Globalization Office politics Business ethics Office management
Online Access:	https://ir.uitm.edu.my/id/eprint/34749/1/34749.pdf https://ir.uitm.edu.my/id/eprint/34749/ http://www.ijsmssarawak.com/
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id	my.uitm.ir.34749
record_format	eprints
spelling	my.uitm.ir.347492022-08-26T09:00:12Z https://ir.uitm.edu.my/id/eprint/34749/ The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani Gunawan, Juniata Yudani, Rika International economic relations Globalization Office politics Business ethics Office management The emerging of sustainability reports reflects the company's efforts in implementing greater transparency. A sustainability report reviews the company’s performances in three parameters: economic, environmental, and social, in which stakeholder engagement is one of the most important elements. However, stakeholder-engagement practices are considered still far from expectation. Information disclosed by a company is not enough to meet the information needed by the public. This study aims to determine the level of quality of stakeholder engagement disclosures in sustainability reports. The quality of disclosure was reviewed by four aspects: ‘Report Content’, ‘Stakeholder Representation’, ‘Stakeholder Engagement’, and ‘Channel and Methods of Stakeholder Engagement’. The content analysis was applied to evaluate the quality of these disclosures and to determine the class ranks of low, moderate, high, and very high. Samples were obtained from 28 sustainability reports which had been consistently published by 7 companies in Indonesia during the period of 2008-2011. The results show that the level of quality of stakeholder engagement disclosures in Indonesian sustainability reports is generally considered moderate. The ‘Employee’ seems to be the major stakeholder which was disclosed widely and it has a relatively strong power to influence a company’s decision Universiti Teknologi MARA Cawangan Sarawak 2017-03 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/34749/1/34749.pdf The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani. (2017) International Journal of Service Management and Sustainability (IJSMS), 2 (1). pp. 1-23. ISSN 2550-1569 http://www.ijsmssarawak.com/
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	International economic relations Globalization Office politics Business ethics Office management
spellingShingle	International economic relations Globalization Office politics Business ethics Office management Gunawan, Juniata Yudani, Rika The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
description	The emerging of sustainability reports reflects the company's efforts in implementing greater transparency. A sustainability report reviews the company’s performances in three parameters: economic, environmental, and social, in which stakeholder engagement is one of the most important elements. However, stakeholder-engagement practices are considered still far from expectation. Information disclosed by a company is not enough to meet the information needed by the public. This study aims to determine the level of quality of stakeholder engagement disclosures in sustainability reports. The quality of disclosure was reviewed by four aspects: ‘Report Content’, ‘Stakeholder Representation’, ‘Stakeholder Engagement’, and ‘Channel and Methods of Stakeholder Engagement’. The content analysis was applied to evaluate the quality of these disclosures and to determine the class ranks of low, moderate, high, and very high. Samples were obtained from 28 sustainability reports which had been consistently published by 7 companies in Indonesia during the period of 2008-2011. The results show that the level of quality of stakeholder engagement disclosures in Indonesian sustainability reports is generally considered moderate. The ‘Employee’ seems to be the major stakeholder which was disclosed widely and it has a relatively strong power to influence a company’s decision
format	Article
author	Gunawan, Juniata Yudani, Rika
author_facet	Gunawan, Juniata Yudani, Rika
author_sort	Gunawan, Juniata
title	The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
title_short	The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
title_full	The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
title_fullStr	The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
title_full_unstemmed	The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani
title_sort	quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from indonesia / juniata gunawan and rika yudani
publisher	Universiti Teknologi MARA Cawangan Sarawak
publishDate	2017
url	https://ir.uitm.edu.my/id/eprint/34749/1/34749.pdf https://ir.uitm.edu.my/id/eprint/34749/ http://www.ijsmssarawak.com/
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score	13.211869

The quality of stakeholder engagement disclosures in sustainability reports: a preliminary study from Indonesia / Juniata Gunawan and Rika Yudani

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