Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms

This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The Mann-W...

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Auteurs principaux:	Muhammad Rubiul Yatim, Muhammad Izzah Al Islami, Ade Wahyudi, Petiana Indriati, Widyaningsih Azizah
Format:	Artigo
Langue:	Indonésio
Publié:	Universitas Pamulang 2024-12-01
Collection:	Keberlanjutan
Sujets:	sustainability sustainability report gri
Accès en ligne:	https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/45861
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