Open Access
| Issue |
E3S Web Conf.
Volume 650, 2025
The 10th International Conference on Energy, Environment, and Information Systems (ICENIS 2025)
|
|
|---|---|---|
| Article Number | 02032 | |
| Number of page(s) | 10 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202565002032 | |
| Published online | 10 October 2025 | |
- A. Asrori, H. Mukhibad, and A. Nurkhin, “Economic consequence of social and environmental concern in Islamic bank – Do COVID-19 pandemic matter?,” Cogent Bus. Manag., vol. 10, no. 2, pp. 1–18, 2023, doi: 10.1080/23311975.2023.2225818. [Google Scholar]
- H. Mukhibad, P. Y. Jayanto, M. I. Pertiwi, A. Nurkhin, B. B. Hapsoro, and C. W. Wolor, “The concept of business sustainability and accountability based on performance disclosure in Islamic banks,” Manag. Sustain., 2024, doi: 10.1108/MSAR-09-2024-0145. [Google Scholar]
- R. Garzón-Jiménez and A. Zorio-Grima, “Sustainability in the food and beverage sector and its impact on the cost of equity,” Br. Food J., vol. 124, no. 8, pp. 2497–2511, 2022, doi: 10.1108/BFJ-05-2021-0572. [Google Scholar]
- F. Darus et al., “Social responsibility reporting of Islamic banks : evidence from Indonesia,” Int. J. Bus. Gov. Ethics, vol. 9, no. 4, pp. 356–380, 2014, doi: 10.1504/IJBGE.2014.066275. [Google Scholar]
- H. Mukhibad and B. B. Hapsoro, “Awareness of Economic, Environmental, and Social Issues and Financial Soundness – Does The Covid-19 Pandemic Matter ?,” Account. Anal. J., vol. 12, no. 1, pp. 11–20, 2023, doi: 10.15294/aaj.v12i1.69369. [Google Scholar]
- C. Deegan, M. Rankin, and J. Tobin, An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory, vol. 15, no. 3. 2002. doi: 10.1108/09513570210435861. [Google Scholar]
- N. Baroroh, I. Anisykurlillah, H. Yanto, and F. Kusumaningrum, “The Influence of Company Activities, Growth, and Independent Commissioners on Sustainability Reports With the Type of Industry as a Moderating Variable,” J. Din. Akunt., vol. 14, no. 2, pp. 126–137, 2022, doi: 10.15294/jda.v14i2.38797. [Google Scholar]
- G. N. Ahmad, R. Reime, A. Warokka, and D. Iranto, “Corporate Characteristics, Sustainability Reporting, and Financial Performance: Case of Indonesia’s and Thailand’s Firms,” Hong Kong J. Soc. Sci., vol. 58, no. Autumn/Winter, pp. 75–85, 2021. [Google Scholar]
- K. Heriansyah and S. Faradiza, “the Effect of Good Corporate Governance, Profitability, and Company Activities on the Disclosure of Sustainability Report,” J. Multidisiplin Sahombu, vol. 2, no. 2, pp. 48–57, 2023, doi: 10.58471/jms.v2i2.1350. [Google Scholar]
- V. Ho, K. Kampo, and P. Tangke, “the Influence of Leverage, Independent Commissioners, Company Activities and Profitability on Sustainability Report Disclosures,” Contemp. J. Bus. Account., vol. 3, no. 02, pp. 96–117, 2023, doi: 10.58792/cjba.v3i02.39. [Google Scholar]
- A. A. Alomran and K. F. Alsahali, “The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence,” Sustain., vol. 15, no. 4, pp. 1–17, 2023, doi: 10.3390/su15043492. [Google Scholar]
- Delfy and I. D. Bimo, “Institutional Ownership and Disclosure of Sustainability Report with Environmental Uncertainty as Moderation Variables,” Account. Anal. J., vol. 10, no. 2, pp. 143–149, 2021, doi: 10.15294/aaj.v10i2.45731. [Google Scholar]
- D. Giordino, F. Jabeen, N. Nirino, and S. Bresciani, “Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals,” Technol. Forecast. Soc. Change, vol. 200, no. December 2023, p. 123132, 2024, doi: 10.1016/j.techfore.2023.123132. [Google Scholar]
- A. NasiruKaoje and B. M. Auwal, “Effect of Sales and Firm Size on Sustainability Reporting Practice of Oil and Gas Companies in Nigeria,” Quest Journals J. Res. Bus. Manag., vol. 8, no. 1, pp. 2347–3002, 2020, [Online]. Available: www.questjournals.org [Google Scholar]
- D. Zhang and Y. Xie, “Customer environmental concerns and profit margin: Evidence from manufacturing firms,” J. Econ. Bus., vol. 120, no. March, p. 106057, 2022, doi: 10.1016/j.jeconbus.2022.106057. [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.