Vol. 2 No. 2 (2024): April

Adhariani, D., &; du Toit, E. (2020). Readability of sustainability reports: evidence from Indonesia. Journal of Accounting in Emerging Economies, 10(4), 621–636. https://doi.org/10.1108/JAEE-10-2019-0194

Alfaiz, D. R., &; Aryati, T. (2019). The effect of stakeholder pressure and financial performance on the quality of the sustainability report with the Audit Committee as a moderation variable. Journal of Methodist Accounting and Finance, 2(2), 112–130. https://doi.org/DOI: 10.46880/jsika.v2i2.27

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Anggraeni, N. (2020). Gender, Independent Commissioner, Board Size, Audit Committee, and Corporate Social Responsibility Disclosure. E-Journal of Accounting, 30(7), 1827. https://doi.org/10.24843/eja.2020.v30.i07.p16

Atahau, A. D. R., & Kausar, M. F. (2022). Sustainability Report on Corporate Value: A Study of Companies Listed in the Sustainability Report Rating. AFRE (Accounting and Financial Review), 5(2), 124–130. https://doi.org/10.26905/afr.v5i2.7810

Bakhtiar, H. A., Nurlaela, S., &; Hendra, K. (2021). Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, and Corporate Value. AFRE (Accounting and Financial Review), 3(2), 136–142. https://doi.org/10.26905/afr.v3i2.3927

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Kücükgül, E., Cerin, P., &; Liu, Y. (2022). Enhancing the value of corporate sustainability: An approach for aligning multiple SDGs guides on reporting. Journal of Cleaner Production, 333(November 2020), 130005. https://doi.org/10.1016/j.jclepro.2021.130005

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Latifah, S. W., &; Luhur, M. B. (2020). The Effect of Sustainability Report Disclosure on Company Value with Profitability as Moderation. Handbook of Bolts and Bolted Joints, 17(1), 336–339. https://doi.org/10.1201/9781482273786-97

Leal Filho, W., Vidal, D. G., Chen, C., Petrova, M., Dinis, M. A. P., Yang, P., Rogers, S., Álvarez-Castañón, L., Djekic, I., Sharifi, A., &; Neiva, S. (2022). An assessment of requirements in investments, new technologies, and infrastructures to achieve the SDGs. Environmental Sciences Europe, 34(1). https://doi.org/10.1186/s12302-022-00629-9

Madani, N. K. N., & Gayatri, G. (2021). Profitability, Company Size, Company Age, Institutional Ownership and Sustainability Report Disclosure. E-Journal of Accounting, 31(4), 822–835. https://doi.org/10.24843/eja.2021.v31.i04.p03

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Son, Y. P., &; Subroto, T. A. (2022). The effect of sustainability report disclosure on the company's financial performance. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 10(2), 1327–1338. https://doi.org/10.37676/ekombis.v10i2.2272

Putri, I. H., Meutia, I., &; Yuniarti, E. (2022). Factors Influencing Materiality Disclosure in Sustainability Reports. E-Journal of Accounting, 32(7), 1771. https://doi.org/10.24843/eja.2022.v32.i07.p08

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