PENGARUH DIVERSITY AND EQUAL OPPORTUNITY, GREEN STRATEGY, DAN GREEN COMMITMENT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN SINGAPURA
Authors: Nuraini Yenni , Lastanti Hexana Sri 
Published: February 2024

Sustainability report is one of important instrument in environmental, social and government reporting in companies. Disclosure of sustainability reports can reflect how the company contributes in efforts to implement sustainable commitments and strategies. Several factors that can encourage companies to disclose sustainability reports are diversity and equal opportunity, green strategy, and green commitment. This research aims to analyze whether there is an influence of diversity and equal opportunity, green strategy, and green commitment towards disclosure of sustainability reports, based on the Global Reporting Initiative (GRI) G4. The analysis techniques used in the research is a multiple linear regression method. The research design is quantitative causality supported by secondary data. The sampling technique uses purposive sampling method which focuses on 44 companies listed on the Indonesian Stock Exchange and Singapore Stock Exchange in the transportation and logistics sector throughout the period 2018 – 2022. The results of panel data model tests, hypothesis testing, and multiple regression analysis show that both green commitment and diversity & equal opportunity aspects have a positive effect on disclosure of sustainability reports, while green strategy has a negative effect on disclosure of sustainability reports. Therefore, it is recommended to conduct further research to find out why green strategy has a negative effect on sustainability report disclosure.
Abstrak
Sustainability report merupakan salah satu instrumen penting dalam pelaporan environmental, social, and government di perusahaan. Pengungkapan sustainability report dapat mencerminkan bagaimana perusahaan berkontribusi dalam upaya menerapkan komitmen dan strategi berkelanjutan. Beberapa faktor yang dapat mendorong perusahaan dalam mengungkapkan sustainability report di antaranya diversity and equal  opportunity, green strategy, dan green commitment. Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh dari diversity and equal opportunity, green strategy, dan green commitment terhadap pengungkapan laporan keberlanjutan berdasarkan pada Global Reporting Initiative (GRI) G4. Teknik analisa yang digunakan dalam penelitian adalah metode linier regresi berganda. Design penelitian ini adalah kuantitatif kausalitas yang didukung oleh data sekunder. Teknik pengambilan sampel mengunakan metode purposive sampling yang berfokus pada 44 perusahaan di sektor transportasi dan logistik yang terdaftar pada bursa efek di Indonesia dan bursa efek Singapura sepanjang periode 2018 - 2022. Hasil uji model data panel, uji hipotesis, dan analisi regresi berganda menunjukan bahwa diversity and equal  opportunity berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan green strategy berpengaruh negatif terhadap pengungkapan laporan keberlanjutan, dan green commitment berpengaruh positif terhadap pengungkapan laporan keberlanjutan. Disarankan untuk melakukan lebih lanjut untuk mengetahui mengapa green strategy berpengaruh negatif terhadap pengungkapan laporan keberlanjutan.