ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in ... more ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in competitive industries.Business stakeholders need better information about how environmental, social and economic impacts are factored into business strategies and decisions.The aim of this research is to investigate the effect of corporate governance is measuredby indicators ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Assets (ROA) and the age of the company towards the extensive disclosure of sustainability report. The extensive disclosure of sustainability report is measured by the instrument onGlobal Reporting Initiative (GRI) version 4.The sample used in this research were companies which consistently listed at LQ45 Index 2014-2015. Samples are collected by purposive sampling and resulted in 15 (fifteen) companies selected as the final sample.The statistic method used was multiple linear regression method, with hypotheses testing of statistic t using a significance...
ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in ... more ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in competitive industries.Business stakeholders need better information about how environmental, social and economic impacts are factored into business strategies and decisions.The aim of this research is to investigate the effect of corporate governance is measuredby indicators ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Assets (ROA) and the age of the company towards the extensive disclosure of sustainability report. The extensive disclosure of sustainability report is measured by the instrument onGlobal Reporting Initiative (GRI) version 4.The sample used in this research were companies which consistently listed at LQ45 Index 2014-2015. Samples are collected by purposive sampling and resulted in 15 (fifteen) companies selected as the final sample.The statistic method used was multiple linear regression method, with hypotheses testing of statistic t using a significance...
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