Main Article Content
Abstract
Abstract: The Level of Readiness to Implement Integrated Reporting in Construction Companies
Purpose: This research aims to determine the possibility disclosure level of organization integrated reporting aspect of integrated Report aspect disclosure level.
Method: This research used data from Annual report and sustainability report of the company listed in Bursa Efek Indonesia at 2021-2022 and they are analyzed by employing three approaches; content nnalysis, comparative analysis, and triangulation.
Results: The results show that at the strategy, financial performance, risk management, good governance, inovation and opportunity aspects, Indonesian Company are ready to report their performance. In contrast non financial and riset performance aspect has a very low disclosure level. 75% aspect of integrated report has already disclosed by Indonesian company, it show us that Indonesia company are ready to adopt this standard.
Novelty: SME construction entrepreneurs need longer time to adopt an integrated reporting and even suggest not to adopt fully the integrated reporting.
Contribution: This study hopes to encourage more construction companies to commit fully to international standard to ensure sustainability.
Abstrak: Tingkat Kesiapan Implementasi Pelaporan Terintegrasi pada Perusahaan Konstruksi
Tujuan: Penelitian ini bertujuan untuk mengetahui kemungkinan tingkat pengungkapan aspek pelaporan terintegrasi organisasi terhadap tingkat pengungkapan aspek Laporan terintegrasi.
Metode: Penelitian ini menggunakan data Laporan Tahunan dan Laporan Keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022 dan dianalisis dengan menggunakan tiga pendekatan; analisis isi, analisis komparatif, dan triangulasi.
Hasil: Hasil penelitian menunjukkan bahwa pada aspek strategi, kinerja keuangan, manajemen risiko, tata kelola yang baik, inovasi dan peluang, perusahaan Indonesia siap melaporkan kinerjanya. Sebaliknya aspek kinerja non keuangan dan penelitian mempunyai tingkat pengungkapan yang sangat rendah. 75% aspek laporan terintegrasi telah diungkapkan oleh perusahaan Indonesia, hal ini menunjukkan bahwa perusahaan Indonesia siap untuk mengadopsi standar ini.
Kebaruan: Pengusaha konstruksi level UMKM membutuhkan waktu lebih lama untuk mengadopsi pelaporan terintegrasi dan bahkan menyarankan untuk tidak mengadopsi pelaporan terintegrasi sepenuhnya.
Kontribusi: Studi ini berharap dapat mendorong lebih banyak perusahaan konstruksi untuk berkomitmen penuh terhadap standar internasional untuk menjamin keberlanjutan.
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Copyright (c) 2024 Hesti Wahyuni
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References
- Adams, C. A. (2017). The Sustainable Development Goals, integrated thinking and the integrated report. Integrated Reporting (IR), 1-52.
- Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?. Business Strategy and the Environment, 31(3), 1091-1110.
- Bananuka, J., Tauringana, V., & Tumwebaze, Z. (2023). Intellectual capital and sustainability reporting practices in Uganda. Journal of Intellectual Capital, 24(2), 487-508.
- Hamad, S., Lai, F. W., Shad, M. K., Khatib, S. F., & Ali, S. E. A. (2023). Assessing the implementation of sustainable development goals: does integrated reporting matter?. Sustainability Accounting, Management and Policy Journal, 14(1), 49-74.
- Imperiale, F., Pizzi, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 101468.
- Kurniawan, P. S., & Wahyuni, M. A. (2018). Integrated Reporting : An empirical evidence from. Jurnal Akuntansi Dan Pendidikan, 7(2), 141–155.
- Kustiani, N. A. (2016). Penerapan Elemen-Elemen Integrated Reporting Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Journal Info Artha, Volume (3), 43–60. https://doi.org/http://dx.doi.org/10.31092/jia.v3i0
- Lee, M. T., & Suh, I. (2022). Understanding the effects of Environment, Social, and Governance conduct on financial performance: Arguments for a process and integrated modelling approach. Sustainable Technology and Entrepreneurship, 1(1), 100004.
- Pizzi, S., Del Baldo, M., Caputo, F., & Venturelli, A. (2022). Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting, 33(1), 83-106.
- Ruiz-Lozano, M., & Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Revista de Contabilidad, 19(2), 252-260.
- Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.
- Singhania, M., & Saini, N. (2023). Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment, 13(1), 516-559.
- Sun, Y., Ip, P. S., Arunachalam, M., & Davey, H. (2023). From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities. Journal of Intellectual Capital, 24(2), 580-597.
References
Adams, C. A. (2017). The Sustainable Development Goals, integrated thinking and the integrated report. Integrated Reporting (IR), 1-52.
Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?. Business Strategy and the Environment, 31(3), 1091-1110.
Bananuka, J., Tauringana, V., & Tumwebaze, Z. (2023). Intellectual capital and sustainability reporting practices in Uganda. Journal of Intellectual Capital, 24(2), 487-508.
Hamad, S., Lai, F. W., Shad, M. K., Khatib, S. F., & Ali, S. E. A. (2023). Assessing the implementation of sustainable development goals: does integrated reporting matter?. Sustainability Accounting, Management and Policy Journal, 14(1), 49-74.
Imperiale, F., Pizzi, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 101468.
Kurniawan, P. S., & Wahyuni, M. A. (2018). Integrated Reporting : An empirical evidence from. Jurnal Akuntansi Dan Pendidikan, 7(2), 141–155.
Kustiani, N. A. (2016). Penerapan Elemen-Elemen Integrated Reporting Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Journal Info Artha, Volume (3), 43–60. https://doi.org/http://dx.doi.org/10.31092/jia.v3i0
Lee, M. T., & Suh, I. (2022). Understanding the effects of Environment, Social, and Governance conduct on financial performance: Arguments for a process and integrated modelling approach. Sustainable Technology and Entrepreneurship, 1(1), 100004.
Pizzi, S., Del Baldo, M., Caputo, F., & Venturelli, A. (2022). Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting, 33(1), 83-106.
Ruiz-Lozano, M., & Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Revista de Contabilidad, 19(2), 252-260.
Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.
Singhania, M., & Saini, N. (2023). Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment, 13(1), 516-559.
Sun, Y., Ip, P. S., Arunachalam, M., & Davey, H. (2023). From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities. Journal of Intellectual Capital, 24(2), 580-597.