Reporting is a means of communication for companies to their respective stakeholders. The
literature on non‐financial reporting has mostly focused on operational, Carbon Discloser …

Organizations are operating in a world where they must carry out social, environmental, and
economic functions and obligations. All corporations and stakeholders are focusing on the …

Although more scholars have studied the economic consequences of ESG, no conclusive
results have been reached yet. In addition, there is a lack of research on the relationship …

Everlasting earnings are needed for the firms to continue their business, and it becomes an
expectation for the stakeholders, such as creditors, shareholders, and managers. Therefore …

Perusahaan sebagai entitas ekonomi, apapun bentuk industrinya, bertujuan untuk
mencetak laba yang optimal guna meningkatkan kekayaan pemegang saham akan tetapi …