Artikel

Isomorphism of integrated reporting's sustainability embeddedness: evidence from Indonesian listed companies

This study aimed to discover to what extent listed companies in Indonesia respond to the sustainability embeddedness of integrated reporting (SE of IR) as the world's latest reporting trend. Furthermore, this research also investigated the isomorphism predictors of the SE of IR adoption rate. The data was incorporated into the annual statements of 322 companies listed on the Indonesia Stock Exchange from 2014 to 2019. The panel data procedure employed 1932 observation. Descriptive statistics were used to answer the companies' responses to SE of IR adoption levels. Inferential statistics, including multivariate and univariate analysis, are conducted to discover the isomorphism predictors of SE of IR adoption. As the novelty of this research, the political connection proved to be an effective coercive isomorphism mechanism. Other variables that significantly influenced the adoption of IR are the board's professionalism and the company's participation in sustainability awards. Both variables represent normative isomorphism. In contrast, the parent company as the variable of mimetic isomorphism had no significant effect on SE of IR adoption.

Sprache
Englisch

Erschienen in
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-27

Klassifikation
Management
Thema
coercive
institutional theory
integrated reporting
isomorphism
mimetic
normative
sustainability embeddedness

Ereignis
Geistige Schöpfung
(wer)
Pertiwi, Imanda Firmantyas Putri
Kusuma, Hadri
Hadi, Kumala
Arifin, Johan
Yoga, Ika
Fahma, Auliya Zakky
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2022

DOI
doi:10.1080/23311975.2022.2099605
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Pertiwi, Imanda Firmantyas Putri
  • Kusuma, Hadri
  • Hadi, Kumala
  • Arifin, Johan
  • Yoga, Ika
  • Fahma, Auliya Zakky
  • Taylor & Francis

Entstanden

  • 2022

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