Open AccessSUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION
Author(s) -
Derry Wanta,
Juniatí Gunawan
Publication year - 2021
Publication title -
jurnal riset akuntansi kontemporer/jurnal riset akuntansi kontemporer
Language(s) - English
Resource type - Journals
eISSN - 2597-6826
pISSN - 2088-5091
DOI - 10.23969/jrak.v13i2.4473
Subject(s) - sustainability , index (typography) , business , stock exchange , accounting , annual report , quality (philosophy) , environmental economics , environmental sustainability index , environmental resource management , environmental science , finance , economics , computer science , ecology , philosophy , epistemology , world wide web , biology
The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.