PENGARUH MATERIAL DISCLOSURE TERHADAP CORPORATE SUSTAINABILITY PERFORMANCE: STUDI KASUS PERUSAHAAN FAST-MOVING CONSUMER GOODS (FMCG) PADA NEGARA ASEAN TAHUN 2014-2023

Nabila Puspita Wulandana, . (2025) PENGARUH MATERIAL DISCLOSURE TERHADAP CORPORATE SUSTAINABILITY PERFORMANCE: STUDI KASUS PERUSAHAAN FAST-MOVING CONSUMER GOODS (FMCG) PADA NEGARA ASEAN TAHUN 2014-2023. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to analyze the effect of material disclosure on corporate sustainability performance in Fast Moving Consumer Goods (FMCG) companies in ASEAN countries during the 2014–2023 period. Corporate sustainability performance is measured using ESG scores sourced from the Thomson Reuters ASSET4 database, while material disclosure is assessed based on disclosures in sustainability reports following the GRI 301: Materials standard. This study also considers control variables, such as firm size, profitability, and leverage to ensure more accurate results. Using multiple linear regression on 69 FMCG companies with a total of 338 observations, the results of the analysis, processed using STATA 17, indicate that material disclosure has a positive and significant effect on corporate sustainability performance, including on the environmental, social, and governance performance dimensions.

Item Type: Thesis (Skripsi)
Additional Information: {No.Panggil: 2110112084} {Pembimbing: Erna Hernawati} {Penguji 1: Dianwicaksih Arieftiara} {Penguji 2: Ranti Nugraheni}
Uncontrolled Keywords: corporate sustainability performance, environmental performance, social performance, governance performance, material disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NABILA PUSPITA WULANDANA
Date Deposited: 21 Feb 2025 03:47
Last Modified: 21 Feb 2025 03:47
URI: http://repository.upnvj.ac.id/id/eprint/35069

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