{"id":"https://openalex.org/W7204769751","doi":"https://doi.org/10.22437/jbsmr.v9i2.57356","title":"The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","display_name":"The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","publication_year":2026,"publication_date":"2026-06-30","ids":{"openalex":"https://openalex.org/W7204769751","doi":"https://doi.org/10.22437/jbsmr.v9i2.57356"},"language":"en","primary_location":{"id":"doi:10.22437/jbsmr.v9i2.57356","doi":"https://doi.org/10.22437/jbsmr.v9i2.57356","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jbsmr.v9i2.57356","pdf_url":"https://www.online-journal.unja.ac.id/jbsmr/article/download/57356/24688","source":{"id":"https://openalex.org/S4210202970","display_name":"JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW","issn_l":"2597-369X","issn":["2597-369X","2597-6265"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Studies and Mangement Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.online-journal.unja.ac.id/jbsmr/article/download/57356/24688","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5148800509","display_name":"Nyimas Rania Kharissa Lutfia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147791725","display_name":"Universitas Jambi","ror":"https://ror.org/00g1w3j30","country_code":"ID","type":"education","lineage":["https://openalex.org/I147791725"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nyimas Rania Kharissa Lutfia","raw_affiliation_strings":["Jambi University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jambi University","institution_ids":["https://openalex.org/I147791725"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042503737","display_name":"Rita Friyani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147791725","display_name":"Universitas Jambi","ror":"https://ror.org/00g1w3j30","country_code":"ID","type":"education","lineage":["https://openalex.org/I147791725"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rita Friyani","raw_affiliation_strings":[") Universitas Jambi , Jambi . Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":") Universitas Jambi , Jambi . Indonesia","institution_ids":["https://openalex.org/I147791725"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042545857","display_name":"Nyimas Dian Maisyarah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nyimas Dian Maisyarah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":"2","first_page":"336","last_page":"340"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"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/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9909999966621399},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":1.0},{"id":"https://openalex.org/keywords/consumer-goods-manufacturers","display_name":"consumer goods manufacturing companies","score":0.8679999709129333},{"id":"https://openalex.org/keywords/proper-rating","display_name":"PROPER rating","score":0.7210000157356262},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9909999966621399},{"id":"https://openalex.org/keywords/institutional-pressures","display_name":"institutional pressures","score":0.8410000205039978},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.9629999995231628},{"id":"https://openalex.org/keywords/stakeholder-legitimacy","display_name":"stakeholder legitimacy","score":0.9670000076293945},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.984000027179718}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8309999704360962},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7580999732017517},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7264000177383423},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6926000118255615},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5825999975204468},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.44190001487731934},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.41510000824928284},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.3968999981880188},{"id":"https://openalex.org/C2778815883","wikidata":"https://www.wikidata.org/wiki/Q983063","display_name":"Greenwashing","level":3,"score":0.38600000739097595},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.3684000074863434},{"id":"https://openalex.org/C176239081","wikidata":"https://www.wikidata.org/wiki/Q2979849","display_name":"Stakeholder theory","level":3,"score":0.3675000071525574},{"id":"https://openalex.org/C79337645","wikidata":"https://www.wikidata.org/wiki/Q779824","display_name":"Outlier","level":2,"score":0.3456999957561493},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31779998540878296},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.3018999993801117},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.2930000126361847},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.28119999170303345},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2775000035762787},{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.26170000433921814},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.2605000138282776},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.25929999351501465},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.25290000438690186}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22437/jbsmr.v9i2.57356","doi":"https://doi.org/10.22437/jbsmr.v9i2.57356","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jbsmr.v9i2.57356","pdf_url":"https://www.online-journal.unja.ac.id/jbsmr/article/download/57356/24688","source":{"id":"https://openalex.org/S4210202970","display_name":"JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW","issn_l":"2597-369X","issn":["2597-369X","2597-6265"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Studies and Mangement Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22437/jbsmr.v9i2.57356","doi":"https://doi.org/10.22437/jbsmr.v9i2.57356","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jbsmr.v9i2.57356","pdf_url":"https://www.online-journal.unja.ac.id/jbsmr/article/download/57356/24688","source":{"id":"https://openalex.org/S4210202970","display_name":"JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW","issn_l":"2597-369X","issn":["2597-369X","2597-6265"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Studies and Mangement Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322007","display_name":"Ministry of Environment","ror":"https://ror.org/04xmt0833"},{"id":"https://openalex.org/F4320329909","display_name":"Universitas Jambi","ror":"https://ror.org/00g1w3j30"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204769751.pdf","grobid_xml":"https://content.openalex.org/works/W7204769751.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2761170839","https://openalex.org/W2771881678","https://openalex.org/W2887773038","https://openalex.org/W2948275309","https://openalex.org/W3201014580","https://openalex.org/W4386518583","https://openalex.org/W4400306325"],"related_works":["https://openalex.org/W7220400158","https://openalex.org/W4406748589","https://openalex.org/W3216892498","https://openalex.org/W2191941650","https://openalex.org/W148020603","https://openalex.org/W2608222427","https://openalex.org/W2942784960","https://openalex.org/W2901544912","https://openalex.org/W4281724024","https://openalex.org/W965783779"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,24,30,38,66],"effect":[4,114],"of":[5,123,143],"environmental":[6,103,147],"performance":[7,10,34,53,104,107,150],"and":[8,85,105,136],"financial":[9,52,106,149],"on":[11,23,58,115],"Corporate":[12],"Social":[13],"Responsibility":[14],"(CSR)":[15],"disclosure":[16,62,125,145],"among":[17],"consumer":[18],"goods":[19],"manufacturing":[20],"companies":[21,76],"listed":[22],"Indonesia":[25],"Stock":[26],"Exchange":[27],"(IDX)":[28],"for":[29],"period":[31],"2022\u20132024.":[32],"Environmental":[33],"was":[35,54,63],"measured":[36,64],"using":[37,65,93],"PROPER":[39],"(Program":[40],"Penilaian":[41],"Peringkat":[42],"Kinerja":[43],"Perusahaan":[44],"dalam":[45],"Pengelolaan":[46],"Lingkungan":[47],"Hidup)":[48],"rating":[49],"system,":[50],"while":[51],"proxied":[55],"by":[56],"Return":[57],"Assets":[59],"(ROA).":[60],"CSR":[61,116,124,144],"GRI":[67],"4":[68],"framework.":[69],"Using":[70],"a":[71,112],"purposive":[72],"sampling":[73],"technique,":[74],"24":[75],"were":[77,91],"selected,":[78],"yielding":[79],"72":[80],"observations.":[81],"After":[82],"outlier":[83],"removal":[84],"data":[86],"transformation,":[87],"57":[88],"valid":[89],"observations":[90],"analysed":[92],"multiple":[94],"linear":[95],"regression":[96],"with":[97],"SPSS":[98],"27.":[99],"Results":[100],"showed":[101],"that":[102,131],"did":[108],"not":[109],"simultaneously":[110],"exert":[111],"significant":[113],"disclosure.":[117],"The":[118],"model":[119],"explained":[120],"only":[121],"7.7%":[122],"variation":[126],"(R\u00b2":[127],"=":[128],"0.077),":[129],"suggesting":[130],"institutional":[132],"pressure,":[133],"regulatory":[134],"compliance,":[135],"stakeholder":[137],"legitimacy":[138],"are":[139],"more":[140],"decisive":[141],"drivers":[142],"than":[146],"or":[148],"alone.":[151]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-09-01T00:00:00"}