Proceedings of the International Conference on Economics, Business, Social, and Humanities 2025 (ICEBSH 2025)

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Determinants Affecting Kompas100 Index Companies’ Publication of Sustainability Reports (2019–2023)

Authors
Felicia Hartono1, Henny Wirianata2, *
1Business and Economy Faculty, Universitas Tarumanagara, Jakarta, Indonesia
2Business and Economy Faculty, Universitas Tarumanagara, Jakarta, Indonesia
*Corresponding author. Email: hennyw@fe.untar.ac.id
Corresponding Author
Henny Wirianata
Available Online 29 December 2025.
DOI
10.2991/978-2-38476-495-2_8How to use a DOI?
Keywords
Foreign Ownership; Institutional Ownership; Managerial Ownership; Liquidity; Sustainability Reporting
Abstract

Sustainability report disclosure shows that corporations incorporate sustainability into their business strategies as global awareness grows. Sustainability reporting has attracted investors in Indonesia who value financial success and sustainability. Some KOMPAS100 companies still engage in unsustainable activities, and Indonesia's sustainability reporting remains minimal. This study examines sustainability report disclosure criteria using GRI 2021 guidelines. The corporate sustainability reporting disclosure Index—the percentage of GRI 2021 items disclosed—is the dependent variable. Institutional, foreign, managerial, and liquidity ownership are independent variables. The study uses quantitative methods and annual and sustainability report data. The sample comprises KOMPAS100 index companies listed on the IDX from 2019–2023, selected through purposive sampling. The findings from 197 observational data prove that foreign and institutional ownership do not significantly influence sustainability reporting. Managerial ownership has a significant negative effect on sustainability reporting. Liquidity positively influences sustainability reporting.

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 International Conference on Economics, Business, Social, and Humanities 2025 (ICEBSH 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2025
ISBN
978-2-38476-495-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-495-2_8How 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  - Felicia Hartono
AU  - Henny Wirianata
PY  - 2025
DA  - 2025/12/29
TI  - Determinants Affecting Kompas100 Index Companies’ Publication of Sustainability Reports (2019–2023)
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities 2025 (ICEBSH 2025)
PB  - Atlantis Press
SP  - 73
EP  - 83
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-495-2_8
DO  - 10.2991/978-2-38476-495-2_8
ID  - Hartono2025
ER  -