Main Article Content
Abstract
This research aims to obtain empirical evidence about the role of corporate governance oversight on environmental disclosure. The independent variables tested in this research consisted of the corporate governance oversight aspects (proportion of BOC independent, ethnic background of president BOC, ducational background of president of BOC, frequency of meeting BOC, proportion of committee audit independent, frequency of meetings audit committee, diversity gender of BOC), while the dependent variable is environmental disclosure measured by using GRI 4.0. The sample of this research consist of 89 manufacture companies listed in stock exchange of Indonesia from 2014-2018. This research is quantitative research which the sampling method is purposive sampling. Data of corporate governance aspects were collected from annual reports and analysis of this research is multiple regression analysis. The result of this research showed that ethnic background of BOC have negative significant, proportion of committee audit independent have positive significant, frequency of meetings audit committee have positive significant on environmental disclosure.
Keyword: corporate governance oversight aspects; Environmental disclosure
Article Details
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References
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- Allegrini, M., dan G. Greco. (2011). Corporate boards, audit committees and voluntary disclosure: evidence from italian listed companies. Journal Management Government, 26, 208-209.
- Almilia, L. S. dan D. Wijayanto. (2007). Pengaruh environmental performance dan environmental disclousure terhadap economic performance. Proceedings The 1st Accounting Conference (vol. 1).
- Al-Tuwaijri, S.A., Christensen, T.E. dan Hughes II, K.E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29, 447-471.
- Anggraini, Fr. dan Reni, R. (2006). Pengungkapan informasi sosial dan faktor- faktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan: studi empiris pada perusahaan yang terdaftar di bursa efek jakarta. Simposium Nasional Akuntansi, 9, 1-21.
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- Bone, H., dan Saputra, P. H. (2019). Faktor Individu, Persepsi Risiko, Dan Sikap Terhadap Risiko Dalam Keputusan Berinvestasi Di Pasar Modal. Managament Insight: Jurnal Ilmiah Manajemen. 14(2), 108-121
- Burgwal, D. v. d., dan Vieira, R. J. O. (2014). Environmental disclosure determinants in Dutch listed companies. Revista Contabilidade & Financas, 25 (64), 60-78.
- Brick, E., dan Chidambaran, N.K. (2007). Board Meetings, Committee Structure, and Firm Perfomance. Available at : https://papers.ssrn.com, diakses tanggal 19 juni 2018.
- Carter, D.A., Simkins, J. and Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. The Financial Review, 38, 33-53.
- Cho. H. C. dan Patten, M. D. (2007). The role of environmental disclosure as tools of legitimacy: a research note. Accounting, Organizations and Society, 32, 7-8.
- Chtourou, S. M., J. B. and Courteau, L. (2001). Corporate governance and earnings management. Working Paper. Universite Laval, Quebec City, Canada.
- Corporate Governance Guidelines. (2007). Guidelines on Corporate Governance. Available at : http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MTQ0NjIwfENoaWxkSUQ9LTF8VHlwZT0z&t=1. Diakses tanggal 2 februari 2017
- Effendi, B., Uzliawati, L., & Yulianto, A. S. (2012). Pengaruh dewan komisaris terhadap environmental disclosure pada perusahaan manufaktur yang listing di BEI tahun 2008-2011. Makalah Simposium Nasional Akuntansi XV. Banjarmasin.
- FCGI. (2008). Corporate Governance Suatu Pengantar: Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance. Jakarta.
- Forker, J.J. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22 (86), 111-124.
- Fortunella, A. P., dan Hadiprajitno, B. (2015). The effects of corporate governance structure and firm characteristic towards environmental disclosure. Diponegoro Journal of Accounting, 4 (2), 1-11, issn: 2337-3806.
- Haniffa, R.M. dan Cooke, T.E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391-430.
- Ho, Simon S.M dan Wong, K. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting Auditing And Taxatiiion, 10 (2), 139-156.
- Hogg, M. A., dan Vaughan, G. M. (2008). Social Psychology. Edition 5. London : Pearson Education Limited.
- Isaksson, R., and U.Steimle. (2009). What does GRI reporting tell us about corporate sustainability?. The TQM Journal, 21 (2), 168-181.
- Kartadjumena, E., Dudi, A. Hadi. dan Novan, B. (2011). The relationship of profit and corporate social responsibility disclosure (survey on manufacture industry in Indonesia). 2nd International Conference on Business and Economic Research, Proceeding.
- Katmon, N., Mohamad, Z. Z., Norwani, N. M., dan Al Farooque, O. (2017). Comprehensive board diversity and quality of corporate social responsibility disclosure: evidence from an emerging market. Journal of Business Ethics, 1-35.
- Khan, A., Muttakin, M. D. dan Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosure: evidence from an emerging economy. Journal Bussines Ethics, 114, 207-223.
- Kharis, A., dan Suhardjanto, D. (2012). Corporate governance dan ketaatan pada badan umum milik negara. Jurnal Keuangan dan Perbankan, 16, 37-44.
- Komite Nasional Kebijakan Governance (KNKG). (2011). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
- Komite Nasional Kebijakan Governance (KNKG). (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
- Kusumastuti, S., Supatmi, dan Perdana S. (2007). Pengaruh board diversity terhadap nilai perusahaan dalam perspektif corporate governance. Jurnal Akuntansi Dan Keuangan, 9 (2), 88-98.
- Liao, L., Luo, L., dan Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47 (4), 409-424.
- Lie, J., R., Pike, dan R., Haniffa. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38 (2), 137-159.
- Luckerath-Rovers, M. (2011). Women on boards and firm performance. Journal of Management & Governance, 17(2), 492-509.
- Lukviarman, N. (2016). Corporate Governance. PT Era Adicitra Intermedia : Solo.
- Mc Mullen, D.A. (1996). Audit committee performance: an investigation of the consequences associated with audit committee. Auditing: A Journal of Theory and Practice, 15 (1), 87–103.
- Muntoro, R. K. (2005). Membangun Dewan Komisaris yang Efektif. Majalah Usahawan Indonesia No.11 Tahun XXXVI, 15 Januari, 15.
- Pratama, Agny Gallus, dan Rahardja. (2013). Pengaruh good corporate governance dan kinerja lingkungan terhadap pengungkapan lingkungan (studi empiris pada perusahaan manufaktur dan tambang yang terdaftar pada BEI dan termasuk dalam PROPER tahun 2009-2011). Diponegoro Journal of Accounting, 2 (3), 1-14.
- Rahmawati, M. I. dan Subardjo, A. (2017). Pengaruh pengungkapan lingkungan dan kinerja lingkungan terhadap kinerja ekonomi yang dimoderasi good corporate governance. Jurnal Buletin Studi Ekonomi, 22 (2).
- Republik Indonesia. (2012). Peraturan Pemerintah No. 47 tentang Tanggung Jawab Lingkungan dan Sosia Perseroan Terbatas.
- Rokhimatika, A., dan Afandy, C (2017). Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode Risk Profile, Good Corporate Governance, Earning, Capital (RGEC). Managament Insight: Jurnal Ilmiah Manajemen. 12(1), 12-27
- Said, R., Y. Hj Zainuddin, dan H. Haron. (2009). The relationship between corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5 (2), 212-226.
- Santrock, J. W. (2006). Human Adjustment. New York : Mc Graw-Hill.
- Setyawan, H. dan Kamilla, P. (2015). Impact of corporate governance on corporate environmental disclosure: Indonesian evidence. Proceeding ICTEHM 15th. Pattaya, Thailand.
- Setyawan, S. 2005. Konteks budaya etnis tionghoa dalam manajemen sumber daya manusia. Jurnal Manajemen dan Bisnis BENEFIT, 9 (2), 164–170.
- Sufian, M. A. dan Zahan, M. (2013). Owner structure and corporate social responbility disclosure in Bangladesh. International Journal Economics and Financial, 3 (4).
- Sugiyono. 2007. Menjawab Stigma, Mewariskan Tradisi. http://www.kabarejogja.com/new/canthing2.html. Diakses pada 10 desember 2017.
- Suhardjanto, D. (2010). Corporate governance, karakteristik perusahaan dan environmental disclosure. Prestasi, 6 (1), ISSN 1411-1497.
- Suhardjanto, D., Tower, G., dan Brown, A.M. (2008). Indonesian stakeholders’ perceptions on environmental information. Journal of the Asia-Pacific Centre for Environmental Accountability, 14 (4), 2-11.
- Suhardjanto, D. dan Permatasari, D. N. (2010). Pengaruh corporate governance, etnis, dan latar belakang pendidikan terhadap environmental reporting index. Kinerja, 14 (1), 151-164.
- Suhardjanto, D. & Anggitarani, A. (2010). Karakteristik dewan komisaris dan komite audit serta pengaruhnya terhadap kinerja keuangan perusahaan. Jurnal Akuntansi, 2: 125-245.
- Sulistyowati. (2014). Pengaruh corporate governance terhadap environmental disclosure (studi empiris pada perusahaan manufaktur dan pertambangan yang listing di bei tahun 2010-2012). Artikel Mahasiswa, Fakultas Ekonomi, UNEJ.
- Supatminingsih, S. dan Wicaksono, M. (2016). Pengaruh corporate governance terhadap pengungkapan lingkungan perusahaan bersertifikasi iso 14001 di Indonesia. Jurnal Akuntansi dan Pajak, 17 (1).
- Suratno, Darsono, dan Siti Mutmainah. (2006). Pengaruh environmental performance terhadap environmental disclosure dan economic performance: studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek jakarta periode 2001-2004. SNA IX Padang.
- Suwardjono. 2010. Teori Akuntansi: Pengungkapan dan Sarana Interpretatif. Edisi Ketiga. BPFE, Yogyakarta.
- Suryono, H. dan A. Prastiwi. (2011). Pengaruh karakteristik perusahaan dan corporate governance terhadap praktik pengungkapan sustainability report. SNA XIV Aceh.
- Visser. W. (2008). The New Era of Sustainability and Responsbility. CSR International Inspiration Series, No. 1.
- WALHI. (2017). Available at: https://daerah.sindonews.com/read/1193865/21/miris-30-pabrik-di-dayeuhkolot-buang-limbah-ke-sungai-1491212988. Diakses tanggal 10 juni 2017
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References
Akbas, H. E. (2014). Company characteristics and environmental disclosure: an empirical investigation on companies listed on borsa istanbul 100 index. The Journal of Accounting And Finance, 29(5-6), 447-471.
Allegrini, M., dan G. Greco. (2011). Corporate boards, audit committees and voluntary disclosure: evidence from italian listed companies. Journal Management Government, 26, 208-209.
Almilia, L. S. dan D. Wijayanto. (2007). Pengaruh environmental performance dan environmental disclousure terhadap economic performance. Proceedings The 1st Accounting Conference (vol. 1).
Al-Tuwaijri, S.A., Christensen, T.E. dan Hughes II, K.E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29, 447-471.
Anggraini, Fr. dan Reni, R. (2006). Pengungkapan informasi sosial dan faktor- faktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan: studi empiris pada perusahaan yang terdaftar di bursa efek jakarta. Simposium Nasional Akuntansi, 9, 1-21.
BAPEPAM. (2004). Badan Pengawas Pasar Modal dan Lembaga Keuangan 2004. Keputusan Ketua Badan Pengawas Pasar Modal No. KEP-29/PM/2004 (Peraturan No IX.I.5) tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.
Bone, H., dan Saputra, P. H. (2019). Faktor Individu, Persepsi Risiko, Dan Sikap Terhadap Risiko Dalam Keputusan Berinvestasi Di Pasar Modal. Managament Insight: Jurnal Ilmiah Manajemen. 14(2), 108-121
Burgwal, D. v. d., dan Vieira, R. J. O. (2014). Environmental disclosure determinants in Dutch listed companies. Revista Contabilidade & Financas, 25 (64), 60-78.
Brick, E., dan Chidambaran, N.K. (2007). Board Meetings, Committee Structure, and Firm Perfomance. Available at : https://papers.ssrn.com, diakses tanggal 19 juni 2018.
Carter, D.A., Simkins, J. and Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. The Financial Review, 38, 33-53.
Cho. H. C. dan Patten, M. D. (2007). The role of environmental disclosure as tools of legitimacy: a research note. Accounting, Organizations and Society, 32, 7-8.
Chtourou, S. M., J. B. and Courteau, L. (2001). Corporate governance and earnings management. Working Paper. Universite Laval, Quebec City, Canada.
Corporate Governance Guidelines. (2007). Guidelines on Corporate Governance. Available at : http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MTQ0NjIwfENoaWxkSUQ9LTF8VHlwZT0z&t=1. Diakses tanggal 2 februari 2017
Effendi, B., Uzliawati, L., & Yulianto, A. S. (2012). Pengaruh dewan komisaris terhadap environmental disclosure pada perusahaan manufaktur yang listing di BEI tahun 2008-2011. Makalah Simposium Nasional Akuntansi XV. Banjarmasin.
FCGI. (2008). Corporate Governance Suatu Pengantar: Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance. Jakarta.
Forker, J.J. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22 (86), 111-124.
Fortunella, A. P., dan Hadiprajitno, B. (2015). The effects of corporate governance structure and firm characteristic towards environmental disclosure. Diponegoro Journal of Accounting, 4 (2), 1-11, issn: 2337-3806.
Haniffa, R.M. dan Cooke, T.E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391-430.
Ho, Simon S.M dan Wong, K. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting Auditing And Taxatiiion, 10 (2), 139-156.
Hogg, M. A., dan Vaughan, G. M. (2008). Social Psychology. Edition 5. London : Pearson Education Limited.
Isaksson, R., and U.Steimle. (2009). What does GRI reporting tell us about corporate sustainability?. The TQM Journal, 21 (2), 168-181.
Kartadjumena, E., Dudi, A. Hadi. dan Novan, B. (2011). The relationship of profit and corporate social responsibility disclosure (survey on manufacture industry in Indonesia). 2nd International Conference on Business and Economic Research, Proceeding.
Katmon, N., Mohamad, Z. Z., Norwani, N. M., dan Al Farooque, O. (2017). Comprehensive board diversity and quality of corporate social responsibility disclosure: evidence from an emerging market. Journal of Business Ethics, 1-35.
Khan, A., Muttakin, M. D. dan Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosure: evidence from an emerging economy. Journal Bussines Ethics, 114, 207-223.
Kharis, A., dan Suhardjanto, D. (2012). Corporate governance dan ketaatan pada badan umum milik negara. Jurnal Keuangan dan Perbankan, 16, 37-44.
Komite Nasional Kebijakan Governance (KNKG). (2011). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Komite Nasional Kebijakan Governance (KNKG). (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Kusumastuti, S., Supatmi, dan Perdana S. (2007). Pengaruh board diversity terhadap nilai perusahaan dalam perspektif corporate governance. Jurnal Akuntansi Dan Keuangan, 9 (2), 88-98.
Liao, L., Luo, L., dan Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47 (4), 409-424.
Lie, J., R., Pike, dan R., Haniffa. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38 (2), 137-159.
Luckerath-Rovers, M. (2011). Women on boards and firm performance. Journal of Management & Governance, 17(2), 492-509.
Lukviarman, N. (2016). Corporate Governance. PT Era Adicitra Intermedia : Solo.
Mc Mullen, D.A. (1996). Audit committee performance: an investigation of the consequences associated with audit committee. Auditing: A Journal of Theory and Practice, 15 (1), 87–103.
Muntoro, R. K. (2005). Membangun Dewan Komisaris yang Efektif. Majalah Usahawan Indonesia No.11 Tahun XXXVI, 15 Januari, 15.
Pratama, Agny Gallus, dan Rahardja. (2013). Pengaruh good corporate governance dan kinerja lingkungan terhadap pengungkapan lingkungan (studi empiris pada perusahaan manufaktur dan tambang yang terdaftar pada BEI dan termasuk dalam PROPER tahun 2009-2011). Diponegoro Journal of Accounting, 2 (3), 1-14.
Rahmawati, M. I. dan Subardjo, A. (2017). Pengaruh pengungkapan lingkungan dan kinerja lingkungan terhadap kinerja ekonomi yang dimoderasi good corporate governance. Jurnal Buletin Studi Ekonomi, 22 (2).
Republik Indonesia. (2012). Peraturan Pemerintah No. 47 tentang Tanggung Jawab Lingkungan dan Sosia Perseroan Terbatas.
Rokhimatika, A., dan Afandy, C (2017). Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode Risk Profile, Good Corporate Governance, Earning, Capital (RGEC). Managament Insight: Jurnal Ilmiah Manajemen. 12(1), 12-27
Said, R., Y. Hj Zainuddin, dan H. Haron. (2009). The relationship between corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5 (2), 212-226.
Santrock, J. W. (2006). Human Adjustment. New York : Mc Graw-Hill.
Setyawan, H. dan Kamilla, P. (2015). Impact of corporate governance on corporate environmental disclosure: Indonesian evidence. Proceeding ICTEHM 15th. Pattaya, Thailand.
Setyawan, S. 2005. Konteks budaya etnis tionghoa dalam manajemen sumber daya manusia. Jurnal Manajemen dan Bisnis BENEFIT, 9 (2), 164–170.
Sufian, M. A. dan Zahan, M. (2013). Owner structure and corporate social responbility disclosure in Bangladesh. International Journal Economics and Financial, 3 (4).
Sugiyono. 2007. Menjawab Stigma, Mewariskan Tradisi. http://www.kabarejogja.com/new/canthing2.html. Diakses pada 10 desember 2017.
Suhardjanto, D. (2010). Corporate governance, karakteristik perusahaan dan environmental disclosure. Prestasi, 6 (1), ISSN 1411-1497.
Suhardjanto, D., Tower, G., dan Brown, A.M. (2008). Indonesian stakeholders’ perceptions on environmental information. Journal of the Asia-Pacific Centre for Environmental Accountability, 14 (4), 2-11.
Suhardjanto, D. dan Permatasari, D. N. (2010). Pengaruh corporate governance, etnis, dan latar belakang pendidikan terhadap environmental reporting index. Kinerja, 14 (1), 151-164.
Suhardjanto, D. & Anggitarani, A. (2010). Karakteristik dewan komisaris dan komite audit serta pengaruhnya terhadap kinerja keuangan perusahaan. Jurnal Akuntansi, 2: 125-245.
Sulistyowati. (2014). Pengaruh corporate governance terhadap environmental disclosure (studi empiris pada perusahaan manufaktur dan pertambangan yang listing di bei tahun 2010-2012). Artikel Mahasiswa, Fakultas Ekonomi, UNEJ.
Supatminingsih, S. dan Wicaksono, M. (2016). Pengaruh corporate governance terhadap pengungkapan lingkungan perusahaan bersertifikasi iso 14001 di Indonesia. Jurnal Akuntansi dan Pajak, 17 (1).
Suratno, Darsono, dan Siti Mutmainah. (2006). Pengaruh environmental performance terhadap environmental disclosure dan economic performance: studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek jakarta periode 2001-2004. SNA IX Padang.
Suwardjono. 2010. Teori Akuntansi: Pengungkapan dan Sarana Interpretatif. Edisi Ketiga. BPFE, Yogyakarta.
Suryono, H. dan A. Prastiwi. (2011). Pengaruh karakteristik perusahaan dan corporate governance terhadap praktik pengungkapan sustainability report. SNA XIV Aceh.
Visser. W. (2008). The New Era of Sustainability and Responsbility. CSR International Inspiration Series, No. 1.
WALHI. (2017). Available at: https://daerah.sindonews.com/read/1193865/21/miris-30-pabrik-di-dayeuhkolot-buang-limbah-ke-sungai-1491212988. Diakses tanggal 10 juni 2017
WALHI. (2018). Available at: https://www.walhi.or.id/tinjauan-lingkungan-hidup-2018. Diakses tanggal 4 oktober 2018.