{"id":"https://openalex.org/W2964533367","doi":"https://doi.org/10.28992/ijsam.v3i2.87","title":"Industry Characteristics and Patterns of Sustainability Reports","display_name":"Industry Characteristics and Patterns of Sustainability Reports","publication_year":2019,"publication_date":"2019-12-16","ids":{"openalex":"https://openalex.org/W2964533367","doi":"https://doi.org/10.28992/ijsam.v3i2.87","mag":"2964533367"},"language":"en","primary_location":{"id":"doi:10.28992/ijsam.v3i2.87","doi":"https://doi.org/10.28992/ijsam.v3i2.87","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i2.87","pdf_url":"https://unpas.id/index.php/ijsam/article/download/87/53","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://unpas.id/index.php/ijsam/article/download/87/53","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041691164","display_name":"Yavida Nurim","orcid":"https://orcid.org/0000-0002-3269-8285","observed_orcids":["https://orcid.org/0000-0002-3269-8285"]},"institutions":[{"id":"https://openalex.org/I4210147524","display_name":"Janabadra University","ror":"https://ror.org/05j20qz36","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210147524"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yavida Nurim","raw_affiliation_strings":["Universitas Janabadra, Faculty of Economics, Yogyakarta"],"raw_orcid":"https://orcid.org/0000-0002-3269-8285","affiliations":[{"raw_affiliation_string":"Universitas Janabadra, Faculty of Economics, Yogyakarta","institution_ids":["https://openalex.org/I4210147524"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000387262","display_name":"Eka Noor Asmara","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eka Noor Asmara","raw_affiliation_strings":["Akademi Akuntansi YKPN, Department of Accounting, Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi YKPN, Department of Accounting, Yogyakarta, Indonesia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.7689,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.83365879,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"3","issue":"2","first_page":"174","last_page":"186"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9599999785423279},{"id":"https://openalex.org/keywords/industry-characteristics","display_name":"industry characteristics","score":0.8949999809265137},{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.8550000190734863},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.574999988079071},{"id":"https://openalex.org/keywords/social-performance","display_name":"social performance","score":1.0},{"id":"https://openalex.org/keywords/economic-performance","display_name":"economic performance","score":0.7450000047683716},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.7940000295639038},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.9810000061988831},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.9490000009536743},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.5410000085830688}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.8517308831214905},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.8081660270690918},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7295344471931458},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6053569316864014},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.6011735796928406},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5702317953109741},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5364542603492737},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.4725634455680847},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.4198298454284668},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.3946920931339264},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.350749671459198},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.14869141578674316},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.13137486577033997},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07818764448165894},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.28992/ijsam.v3i2.87","doi":"https://doi.org/10.28992/ijsam.v3i2.87","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i2.87","pdf_url":"https://unpas.id/index.php/ijsam/article/download/87/53","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7700636cedee45d2906f132164dfdaa4","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/7700636cedee45d2906f132164dfdaa4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management, Vol 3, Iss 2 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.28992/ijsam.v3i2.87","doi":"https://doi.org/10.28992/ijsam.v3i2.87","is_oa":true,"landing_page_url":"https://doi.org/10.28992/ijsam.v3i2.87","pdf_url":"https://unpas.id/index.php/ijsam/article/download/87/53","source":{"id":"https://openalex.org/S4210240749","display_name":"Indonesian Journal of Sustainability Accounting and Management","issn_l":"2597-6214","issn":["2597-6214","2597-6222"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indonesian Journal of Sustainability Accounting and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2964533367.pdf","grobid_xml":"https://content.openalex.org/works/W2964533367.grobid-xml"},"referenced_works_count":22,"referenced_works":["https://openalex.org/W59803958","https://openalex.org/W802710249","https://openalex.org/W1439628046","https://openalex.org/W1553893532","https://openalex.org/W1979629040","https://openalex.org/W2038013038","https://openalex.org/W2042769696","https://openalex.org/W2050420730","https://openalex.org/W2092151481","https://openalex.org/W2098517129","https://openalex.org/W2175936541","https://openalex.org/W2191186708","https://openalex.org/W2322872268","https://openalex.org/W2505586175","https://openalex.org/W2515270443","https://openalex.org/W2547439420","https://openalex.org/W2605895223","https://openalex.org/W3124450901","https://openalex.org/W4241259937","https://openalex.org/W4243121281","https://openalex.org/W4244486215","https://openalex.org/W4253566923"],"related_works":["https://openalex.org/W7169836630","https://openalex.org/W7220817306","https://openalex.org/W7171061169","https://openalex.org/W4410146268","https://openalex.org/W4224325366","https://openalex.org/W1848763165","https://openalex.org/W7138895859","https://openalex.org/W4408838490","https://openalex.org/W4379519475","https://openalex.org/W4404087726"],"abstract_inverted_index":{"Since":[0],"2002,":[1],"the":[2,44,83,106,122,135],"Indonesian":[3],"Government":[4],"has":[5],"encouraged":[6],"listed":[7],"and":[8,21,100,108,138],"unlisted":[9],"companies":[10],"to":[11,81,90,134],"disclose":[12],"sustainability":[13,40,86,141],"reports":[14],"comprised":[15],"of":[16,39,43,74,85,105],"three":[17],"performance":[18,102,120],"indicators\u2014economic,":[19],"environmental,":[20],"social\u2014as":[22],"Global":[23],"Reporting":[24],"Initiatives":[25],"(GRI)":[26],"guidance.":[27],"The":[28,96],"main":[29,48],"issue":[30],"is":[31,125],"that":[32,113],"different":[33,37],"industry":[34,59,94],"characteristics":[35],"have":[36],"orientations":[38],"reporting":[41,87,103],"because":[42],"differences":[45],"between":[46],"their":[47,75],"stakeholders.":[49],"In":[50],"fact,":[51],"several":[52],"GRI":[53],"criteria":[54],"do":[55],"not":[56,65],"match":[57],"every":[58],"characteristic.":[60],"For":[61],"example,":[62],"banking":[63],"does":[64],"report":[66,142],"on":[67,93],"materials,":[68],"emissions,":[69],"or":[70],"pollution":[71],"as":[72],"part":[73],"environmental":[76,99,119],"performance.":[77,130],"This":[78,131],"research":[79],"aims":[80],"identify":[82],"patterns":[84,104],"from":[88],"2015":[89],"2016,":[91],"based":[92],"characteristics.":[95],"study":[97],"compares":[98],"social":[101,129],"manufacturing":[107],"financial":[109,123],"sectors.":[110],"Results":[111],"show":[112],"manufacturers":[114],"are":[115],"more":[116,126],"concerned":[117,127],"with":[118,128],"while":[121],"sector":[124],"evidence":[132],"contributes":[133],"stakeholder":[136],"theory":[137],"efforts":[139],"in":[140],"modelling.":[143]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-08-13T00:00:00"}
