Abstract

This study investigates the determinants of sustainability reporting among LG45 index companies in Indonesia. This study examines the effect of growth, profile, and slack resources on sustainability reporting. Using the data from 13 companies’ financial statements and sustainability reporting from 2014 through 2018, this study finds that sustainability reporting is affected by company profile and slack resources. Sustainability reporting tends to be higher when the company is a high profile, is a company with a high environmental impact. This study also finds that higher slack resources companies tend to have lower sustainability reporting. Finally, the level of sales growth is not affecting the level of sustainability reporting.

Keywords: Growth, Profile, Slack Resources, Sustainability Reporting