Sustainable development goals on gender equality disclosure practices of Indonesian companies

This study explores the disclosure practices of gender equality in sustainable development goals. It investigates the extent to which companies disclose gender equality and what factors influence the sustainable development goals related to gender equality disclosure. The study analyzed 148 sustaina...

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Published in:Cogent Business and Management
Main Author: Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
Format: Article
Language:English
Published: Cogent OA 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85197464333&doi=10.1080%2f23311975.2024.2362423&partnerID=40&md5=9a9dbc41b2c8695941d98dd49958aaff
id 2-s2.0-85197464333
spelling 2-s2.0-85197464333
Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
Sustainable development goals on gender equality disclosure practices of Indonesian companies
2024
Cogent Business and Management
11
1
10.1080/23311975.2024.2362423
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85197464333&doi=10.1080%2f23311975.2024.2362423&partnerID=40&md5=9a9dbc41b2c8695941d98dd49958aaff
This study explores the disclosure practices of gender equality in sustainable development goals. It investigates the extent to which companies disclose gender equality and what factors influence the sustainable development goals related to gender equality disclosure. The study analyzed 148 sustainability reports from 75 public companies on the Indonesia Stock Exchange from 2017 to 2019. It used twenty-two items sourced from the Global Reporting Initiative to measure gender equality disclosure using content analysis. The results showed that the average disclosure of gender equality is satisfactory at 54.5%. However, the number of incidents of discrimination and corrective actions taken is the least disclosed. The study also highlights the impact of company characteristics, such as leverage, company size, and industry type on gender equality disclosure. Gender equality disclosure practices provide valuable insights into how businesses shape their strategies to address sustainable development goals, particularly gender-related issues. By exploring gender-specific disclosures, regulators, companies, and other stakeholders can make practical contributions to advancing sustainable development goals. Gender equality disclosures are still largely unexplored in the business literature. Previous studies have focused primarily on developed countries and have examined only the general aspect of disclosing human resources or human capital information. Our study, on the other hand, emphasizes more specific information about gender equality. © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Cogent OA
23311975
English
Article
All Open Access; Gold Open Access
author Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
spellingShingle Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
Sustainable development goals on gender equality disclosure practices of Indonesian companies
author_facet Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
author_sort Faisal F.; Hapsari M.A.; Joseph C.; Pramono Sari M.
title Sustainable development goals on gender equality disclosure practices of Indonesian companies
title_short Sustainable development goals on gender equality disclosure practices of Indonesian companies
title_full Sustainable development goals on gender equality disclosure practices of Indonesian companies
title_fullStr Sustainable development goals on gender equality disclosure practices of Indonesian companies
title_full_unstemmed Sustainable development goals on gender equality disclosure practices of Indonesian companies
title_sort Sustainable development goals on gender equality disclosure practices of Indonesian companies
publishDate 2024
container_title Cogent Business and Management
container_volume 11
container_issue 1
doi_str_mv 10.1080/23311975.2024.2362423
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85197464333&doi=10.1080%2f23311975.2024.2362423&partnerID=40&md5=9a9dbc41b2c8695941d98dd49958aaff
description This study explores the disclosure practices of gender equality in sustainable development goals. It investigates the extent to which companies disclose gender equality and what factors influence the sustainable development goals related to gender equality disclosure. The study analyzed 148 sustainability reports from 75 public companies on the Indonesia Stock Exchange from 2017 to 2019. It used twenty-two items sourced from the Global Reporting Initiative to measure gender equality disclosure using content analysis. The results showed that the average disclosure of gender equality is satisfactory at 54.5%. However, the number of incidents of discrimination and corrective actions taken is the least disclosed. The study also highlights the impact of company characteristics, such as leverage, company size, and industry type on gender equality disclosure. Gender equality disclosure practices provide valuable insights into how businesses shape their strategies to address sustainable development goals, particularly gender-related issues. By exploring gender-specific disclosures, regulators, companies, and other stakeholders can make practical contributions to advancing sustainable development goals. Gender equality disclosures are still largely unexplored in the business literature. Previous studies have focused primarily on developed countries and have examined only the general aspect of disclosing human resources or human capital information. Our study, on the other hand, emphasizes more specific information about gender equality. © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
publisher Cogent OA
issn 23311975
language English
format Article
accesstype All Open Access; Gold Open Access
record_format scopus
collection Scopus
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