CEO Characteristics and Sustainability Reporting Choices in Indonesia

Harindahyani, Senny and Tjahjadi, Bambang (2025) CEO Characteristics and Sustainability Reporting Choices in Indonesia. Quality - Access to Success, 26 (204). pp. 299-311. ISSN 15822559

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Abstract

A CEO (Chief Executive Officer) in the private sector should carry out a sustainability strategy to support the country's commitment to achieving the Sustainable Development Goals (SDGs). This article aims to analyze CEO characteristics in Indonesia, which consist of age, tenure, and educational background, in determining the sustainability reporting choices in a standalone report format and the use of assurance services.Descriptive research design is used in this article to provide an overview of the characteristics of the CEO in the company, various facts on the implementation of sustainability reporting in a separate format by issuers in Indonesia during 2015-2018, and its relation to company value.This article concludes that the CEOs' proactive efforts indicate the pertinence of Institutional Logic Theory in the area of business continuity, although the data show that only a few companies confirm this theory. Furthermore, the premise stated by Upper Echelons Theory in sustainability reporting practices in Indonesia still dominates. This study extends the literature on sustainability assurance by examining institutional logic and upper echelons theories. Attention to CEO characteristics in determining a sustainability report choice can potentially influence the government’s interest in achieving the SDGs.This study reveals how CEO characteristics determine a company’s sustainability reporting, particularly in Indonesia.

Item Type:	Article
Uncontrolled Keywords:	Sustainability Report; CEO characteristics; Institutional Logic Theory; Upper Echelons Theory
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	SENNY HARINDAHYANI
Date Deposited:	31 Jan 2025 04:55
Last Modified:	31 Jan 2025 04:55
URI:	http://repository.ubaya.ac.id/id/eprint/47862

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