Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia

Puteri Alfarisa; Mohammad Nasih; Iman Harymawan; Khairul Anuar Kamarudin

doi:10.14414/tiar.v13i1.2569

Vol. 13 No. 1 (2023), Articles

Vol. 13 No. 1 (2023) Pages 133-143

Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia

Puteri Alfarisa⁺⁻
Mohammad Nasih⁺⁻
Iman Harymawan⁺⁻
Khairul Anuar Kamarudin⁺⁻

Puteri Alfarisa

Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga

Mohammad Nasih

Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga

Iman Harymawan

Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga

http://orcid.org/0000-0001-7621-6252 (unauthenticated)

Khairul Anuar Kamarudin

University of Wollongong in Dubai, Dubai

DOI: 10.14414/tiar.v13i1.2569

Published 2023-01-20

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Keywords

Disclosure
Sustainability report
Glob-al reporting initiative
Telecommunications industry

How to Cite

Alfarisa, P., Nasih, M., Harymawan, I., & Kamarudin, K. A. (2023). Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia. The Indonesian Accounting Review, 13(1), 133-143. https://doi.org/10.14414/tiar.v13i1.2569

Abstract

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.

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