This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.

Water information disclosure by companies in Indonesia has become an important commitment to safeguarding water resources and taking responsibility for the environment and stakeholders. This study has two objectives. First, it investigates the extent of water information disclosed by manufacturing companies listed on the Indonesian Stock Exchange. Second, this study investigates the determinants that affect the disclosure of water information. Water information disclosure is analyzed using content analysis based on the Global Reporting Initiative (GRI)-G4, the CDP’s 2020 Water Safety Questionnaires, and indicators used in previous research. This study uses data from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The determinants tested in this study include the existence of a CSR committee, board independence, government ownership, profitability, company size, and industry type. These findings indicate that companies with CSR committees disclose less water information. Meanwhile, share ownership by the government has a significantly positive effect on water information disclosure. The variables—board independence, profitability, company size, and industry type—do not affect water information disclosure. This study contributes to the literature by providing a comprehensive perspective on water information disclosure in Indonesia.

This study aims to explore carbon emission disclosure practices in Indonesia, and extensive testing by providing one representative variable for each group of factors thought to be influential. Using 113 analysis units as research samples of non-financial public companies listed on the Indonesia Stock Exchange (BEI) in 2019-2021. Data collected from annual and sustainability reports and analyzed using descriptive statistical tests and multiple linear regression. The descriptive analysis shows that the level of carbon emission disclosure in Indonesia is still low but is on a stable trend, increasing from year to year. Environmental performance can increase carbon emission disclosure. Companies with good environmental performance will proudly reveal their success through carbon emission disclosures. In addition, young companies were found to have better levels of carbon disclosure than older companies. Likewise, companies with high media visibility do not disclose carbon emissions better than companies with low media visibility. The results of this study have met the adequacy of robustness and endogeneity tests through other regression methods and help managers use their environmental performance to design information disclosure policies related to carbon emissions. The research results show the need of carbon emission disclosure guidelines by regulators/government. Moreover, Indonesia as the country is predicted to be the slowest to reach net-zero carbon compared to other countries.