Academic Journal
Materiality and stakeholder engagement in sustainability reporting: does it matter?
| العنوان: | Materiality and stakeholder engagement in sustainability reporting: does it matter? |
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| المؤلفون: | Saraswati, Erwin, Rumansyah, Muhammad Alif, Dewi, Ayu Aryista |
| المصدر: | Business: Theory and Practice; Vol 25 No 2 (2024): In progress; 397–405 ; 1822-4202 ; 1648-0627 |
| بيانات النشر: | Vilnius Gediminas Technical University |
| سنة النشر: | 2024 |
| مصطلحات موضوعية: | stakeholder theory, legitimacy, materiality, stakeholder engagement, sustainability reporting, board activity |
| الوصف: | Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests. Subjectivity in the process of determining materiality and stakeholder engagement can affect the quality of sustainability reports because management can determine the information to be published and eliminate negative information related to sustainability. This research aims to investigate the influence of board of directors’ activity, presence of independence commissioners, company financial performance, and size on materiality disclosure and stakeholder engagement in mining companies in Indonesia. Content analysis and multiple regression analysis were carried out on 70 sustainability reports. The research results show that the involvement of the board of directors and the quantity of board members have a positive and significant effect, while the presence of independence commissioners and company size do not have a significant effect on materiality and stakeholder disclosure. It is noteworthy that disclosing materiality in sustainability reports is a crucial aspect of business practices, irrespective of the company’s financial status or size. This research contributes to the disclosure of materiality and stakeholder involvement in the reporting of companies operating in Indonesia from the perspective of stakeholder theory and legitimacy theory. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://journals.vilniustech.lt/index.php/BTP/article/view/19023/12410; https://journals.vilniustech.lt/index.php/BTP/article/view/19023 |
| DOI: | 10.3846/btp.2024.19023 |
| الاتاحة: | https://journals.vilniustech.lt/index.php/BTP/article/view/19023 https://doi.org/10.3846/btp.2024.19023 |
| Rights: | Copyright (c) 2024 The Author(s). Published by Vilnius Gediminas Technical University. ; http://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: | edsbas.D185FBB5 |
| قاعدة البيانات: | BASE |
| DOI: | 10.3846/btp.2024.19023 |
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