Purpose As a leading sector that has entered the international market, the Indonesian
Textile and Apparel (T&A) industry has begun to focus on sustainability issues; however, this …

This article examines the relationship between investment efficiency (INVEFF) and
environmental, social, and governance (ESG) reporting. We posit corporate integration …

This study examines the relationship between financial distress and environmental, social,
and governance (ESG) disclosure. We hypothesize that financially distressed firms are …

Sustainability policies are needed to promote sustainability reporting and actions in
companies, including small-and-medium-enterprises (SMEs). The purpose of this study is to …

This paper aims to provide a review concept regarding the relationship between corporate
governance and corporate sustainability in Indonesia. This paper examines the mechanisms …

This research examines the relationship between the risk management committee and
textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained …

Purpose This study aims to investigate the correlation between a CEO's business
background and the readability of financial statement footnotes in Indonesia …

This study examines the relationship between sustainability reporting and tax avoidance,
distinguishing genuine alignment with environmental and social commitments from …

This research aims to analyze whether Human Resource (HR) disclosure relates to the
competitive success that proxied by firms performance and bankruptcy risk. This research …

Carbon Emission Disclosure (CED) trends have been positive for several years.
Unfortunately, studies focusing on the relationship between CED and the Cost of Debt …