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Does the Quality of Accounting Information Impact the Corporate Sustainability? Lesson Experiences from 124 Manufacturers in Java, Indonesia/?La calidad de la informacion contable afecta la sostenibilidad corporativa? Experiencias de lecciones de 124 fabricantes en Java, Indonesia
Ist Teil von
Utopía y praxis latinoamericana, 2020-11, Vol.25 (SI 12), p.29
Ort / Verlag
Revista Utopia y Praxis Latinoamericana
Erscheinungsjahr
2020
Link zum Volltext
Quelle
EZB Electronic Journals Library
Beschreibungen/Notizen
Corporate sustainability has been viewed as a new and evolving corporate management paradigm and becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The findings of this study prove empirically that the disclosure of corporate sustainability felt in external of financial statements, in a separate report, as Corporate Sustainability Report. Economic, social and environmental problems cannot be addressed only through external reporting. In addition, the findings of this study enrich the literature on sustainability accounting studies in Indonesia and other countries.