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A platform for research: civil engineering, architecture and urbanism
A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country
Purpose: The aim of this study is to make a comparative review on sustainability reporting between Indonesia and Nordic Country Theoretical framework: The article captures various research which includes quantitative and qualitative analyses and case studies available in Scopus illustrated for a better understanding of how sustainability reporting in Indonesia differs from Sustainability in Nordic countries. Design/methodology/approach: This paper wants to find out comparison of sustainability reports between Indonesia and Nordic. The methodology used in this research is the Systematic Literature Review (SLR) method. The SLR process systematically and critically reviews existing research studies.The steps this research undertakes are i) identifying and discovering keywords, ii) literature search, and iii) analysis and synthesis process. Identifying keywords is the initial step related to the proposed topic: sustainability reports. Regarding the environmental aspect, economy and governance; several other keywords are applied to the selected review locations, Nordic country and Indonesia. The choice of this search engine was intended to obtain scholarly literature with a reputable Scopus indexing. So, this article shows different kinds of research, such as quantitative and qualitative analyses and case studies that can be found in databases like Scopus. This helps readers understand the topic better. Findings: The results of comparative study the sustainability report of company listed in Indonesia stock exchange left behind to elevated in the quantity and quality. In looking sustainability reporting (SR) conditions in Indonesia and SR in the European Union (EU) or Nordic countries (mandatory regime) , despite Indonesia(Voluntary regime) having issued regulation POJK 51/2017, there is still a need for further development and detailed guidelines regarding standards for producing sustainability reports to achieve the primary goal of managing sustainability risks related to a company's economic, social, and ...
A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country
Purpose: The aim of this study is to make a comparative review on sustainability reporting between Indonesia and Nordic Country Theoretical framework: The article captures various research which includes quantitative and qualitative analyses and case studies available in Scopus illustrated for a better understanding of how sustainability reporting in Indonesia differs from Sustainability in Nordic countries. Design/methodology/approach: This paper wants to find out comparison of sustainability reports between Indonesia and Nordic. The methodology used in this research is the Systematic Literature Review (SLR) method. The SLR process systematically and critically reviews existing research studies.The steps this research undertakes are i) identifying and discovering keywords, ii) literature search, and iii) analysis and synthesis process. Identifying keywords is the initial step related to the proposed topic: sustainability reports. Regarding the environmental aspect, economy and governance; several other keywords are applied to the selected review locations, Nordic country and Indonesia. The choice of this search engine was intended to obtain scholarly literature with a reputable Scopus indexing. So, this article shows different kinds of research, such as quantitative and qualitative analyses and case studies that can be found in databases like Scopus. This helps readers understand the topic better. Findings: The results of comparative study the sustainability report of company listed in Indonesia stock exchange left behind to elevated in the quantity and quality. In looking sustainability reporting (SR) conditions in Indonesia and SR in the European Union (EU) or Nordic countries (mandatory regime) , despite Indonesia(Voluntary regime) having issued regulation POJK 51/2017, there is still a need for further development and detailed guidelines regarding standards for producing sustainability reports to achieve the primary goal of managing sustainability risks related to a company's economic, social, and ...
A Sustainability Reporting Issue: A Comparative Review Between Indonesia and Nordic Country
Marsdenia (author) / Koestoer, Raldi Hendrotoro Seputro (author)
2023-12-04
International Journal of Professional Business Review; Vol. 8 No. 12 (2023): Continuous publication; e4014 ; International Journal of Professional Business Review; v. 8 n. 12 (2023): Continuous publication; e4014 ; 2525-3654
Article (Journal)
Electronic Resource
English
DDC:
690
FACTORS INFLUENCING SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE IN INDONESIA
| DOAJ | 2018
NTIS | 2004
Urban Sustainability Reporting
| Online Contents | 1996
Urban Sustainability Reporting
| Taylor & Francis Verlag | 1996