Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Maximizing Sustainability Reporting: The Role of Shareholder Engagement and Sustanability Training

Authors
Alfian Alfian1, *, Mahda Ismi1
1Lambung Mangkurat University, Banjarmasin, Indonesia
*Corresponding author. Email: alfian@ulm.ac.id
Corresponding Author
Alfian Alfian
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_124How to use a DOI?
Keywords
Shareholder engagement; sustainability training; sustainability report
Abstract

This study investigates the role of shareholder engagement, proxied by institutional and managerial ownership, and sustainability training in maximizing the extent of sustainability report disclosure. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, with the depth of sustainability reporting measured using the Sustainability Report Disclosure Index (SRDI) as specified by Financial Services Authority Regulation Number 51/POJK.03/2017.

A multiple regression analysis was employed on a purposive sample of 18 banking companies, with secondary data collected from www.idx.com and company websites.

The results show that neither shareholder engagement, in the form of institutional and managerial ownership, nor sustainability training has a notable effect on the extent of sustainability report disclosure. These findings suggest that while these factors are relevant, they are not the main drivers of enhanced sustainability reporting, indicating that other variables may play a more influential role in maximizing reporting practices within the banking sector.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_124How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Alfian Alfian
AU  - Mahda Ismi
PY  - 2025
DA  - 2025/07/30
TI  - Maximizing Sustainability Reporting: The Role of Shareholder Engagement and Sustanability Training
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1554
EP  - 1571
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_124
DO  - 10.2991/978-94-6463-758-8_124
ID  - Alfian2025
ER  -