The Characteristic of Industry and the Pattern of Sustainability Report

Yavida Nurim(1), Eka Noor Asmara(2),

(1) Universitas Janabadra, Faculty of Economics, Yogyakarta
(2) Akademi Akuntansi YKPN, Department of Accounting, Yogyakarta, Indonesia


Since 2002, Indonesian Government encourages listed and non-listed companies to disclose their sustainability report that compresses three performance indicators; economic, environmental, and social as Global Reporting Initiatives (GRI) guidance. The main issue is the difference of industry characteristic has difference orientation of sustainability reporting because of the difference of main stakeholder for it. Actually, several criteria in GRI do not match with every industry characteristic, such as the banking does not report about material, emission, or pollution as part of environmental performance. This research aims to identify the pattern of sustainability reporting from 2015-2016 based on industry characteristic. This study compares environmental and social performance between manufacturer and financial sector for reporting pattern. Result shows that the manufacturer concern in environmental performance but the financial sector concern in social performance. This evidence contributes to stakeholder theory and the effort in sustainability report modelling.


environmental performance; Indonesia; social performance; stakeholder theory; sustainability report






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