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The effect of stakeholder pressure and corporate governance on the sustainability report quality

Author

Listed:
  • Astrid Rudyanto
  • Sylvia Veronica Siregar

Abstract

Purpose - The purpose of this study is to examine the effects of stakeholder pressure and corporate governance on the quality of sustainability report. This study uses environment, employee, consumer and shareholder as stakeholders, while board of commissioner effectiveness and family ownership are used as corporate governance components. Design/methodology/approach - This research uses multiple regression method with total observations of 123 sustainability reports of listed firms on Indonesia Stock Exchange in 2010-2014. Findings - The result shows that companies which get pressure from environment and consumer have higher quality of sustainability report than other firms. Pressure from employee positively affects the quality of sustainability report. Meanwhile, pressure from shareholders has no effect on the quality of sustainability report. Board of commissioner effectiveness positively affects the quality of sustainability report, and family ownership has no effect on the quality of sustainability report. Originality/value - This research reveals how various types of stakeholders and corporate governance in Indonesia react to corporate social responsibility and thus influence the quality of sustainability report, which has not been discussed by previous studies.

Suggested Citation

  • Astrid Rudyanto & Sylvia Veronica Siregar, 2018. "The effect of stakeholder pressure and corporate governance on the sustainability report quality," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(2), pages 233-249, May.
    • Handle: RePEc:eme:ijoesp:ijoes-05-2017-0071
    DOI: 10.1108/IJOES-05-2017-0071
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    Citations

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    Cited by:

    1. Yafet Yosafet Wilben Rissy, 2021. "The stakeholder model: its relevance, concept, and application in the Indonesian banking sector," Journal of Banking Regulation, Palgrave Macmillan, vol. 22(3), pages 219-231, September.
    2. Nusirat Ojuolape Gold & Fauziah Md. Taib & Yaxin Ma, 2022. "Firm-Level Attributes, Industry-Specific Factors, Stakeholder Pressure, and Country-Level Attributes: Global Evidence of What Inspires Corporate Sustainability Practices and Performance," Sustainability, MDPI, vol. 14(20), pages 1-28, October.
    3. Arumega Zarefar & Dian Agustia & Noorlailie Soewarno, 2022. "Bridging the Gap between Sustainability Disclosure and Firm Performance in Indonesian Firms: The Moderating Effect of the Family Firm," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
    4. Anna Eifert & Christian Julmi, 2022. "Challenges and How to Overcome Them in the Formulation and Implementation Process of a Sustainability Balanced Scorecard (SBSC)," Sustainability, MDPI, vol. 14(22), pages 1-21, November.
    5. Sofia Brunelli & Salvatore Sciascia & Massimo Baù, 2024. "Nonfinancial reporting in family firms: A systematic review and agenda for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 162-179, February.
    6. Hong Tian & Jiahui Tian, 2021. "The Mediating Role of Responsible Innovation in the Relationship between Stakeholder Pressure and Corporate Sustainability Performance in Times of Crisis: Evidence from Selected Regions in China," IJERPH, MDPI, vol. 18(14), pages 1-17, July.
    7. Agustina, Lidya, 2021. "Does financial performance moderate the effect of CEO characteristics and stakeholder influence on corporate social responsibility in Indonesia?," Technium Business and Management, Technium Science, vol. 2(1), pages 13-29.
    8. Indah Fajarini Sri Wahyuningrum & Linda Agustina & Kuat Waluyo Jati & Muhammad Ihlashul Amal & Sriningsih Sriningsih, 2024. "A Slight Look Environmental Disclosure Score Trends during Covid-19 Outbreak: What’s Driver the Environmental Disclosure in Indonesian Mining and Manufacturing Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 160-171, March.
    9. Nurul Hidayah & Lucky Nugroho & Hendy Prihanto, 2021. "The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(1), pages 24-37.
    10. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.
    11. Indah Fajarini Sri Wahyuningrum & Amin Chegenizadeh & Ain Hajawiyah & Sriningsih Sriningsih & Sri Utami & Mochamad Arief Budihardjo & Hamid Nikraz, 2023. "Determinants of Corporate Water Disclosure in Indonesia," Sustainability, MDPI, vol. 15(14), pages 1-17, July.

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