Abubakar, L., & Handayani, T. (2019). Implementation of the Principles for Responsible Banking in Indonesian Banking Practices to Realize Sustainable Development Goals. 103–106. https://doi.org/10.2991/icglow-19.2019.26
Adams, M., Thornton, B., & Sepehri, M. (2012). The impact of the pursuit of sustainability on the financial performance of the firm. Journal of Sustainability and Green Business, 1(1), 1–14.
Aggarwal, P., & Singh, A. K. (2018). CSR and sustainability reporting practices in India: An in-depth content analysis of top-listed companies. Social Responsibility Journal, 15(8), 1033–1053. https://doi.org/10.1108/SRJ-03-2018-0078
Ahmad, M., Kuldasheva, Z., Nasriddinov, F., Balbaa, M. E., & Fahlevi, M. (2023). Is achieving environmental sustainability dependent on information communication technology and globalization? Evidence from selected OECD countries. Environmental Technology & Innovation, 31, 103178.
Ahmed, S., Mushtaq, M., Fahlevi, M., Aljuaid, M., & Saniuk, S. (2023). Decomposed and composed effects of economic freedom on economic growth in south Asia. Heliyon, 9(2). https://doi.org/10.1016/j.heliyon.2023.e13478
Akhtar, C. S., Ismail, K., Ndaliman, M. A., Hussain, J., & Haider, M. (2015). Can intellectual capital of SMEs help in their sustainability efforts. Journal of Management Research, 7(2), 82–82. https://doi.org/10.5296/jmr.v7i2.6930
Aldi, B., & Djakman, C. D. (2020). Persepsi manajemen dan stakeholders pada pencapaian sustainable development goals (SDGs) dalam sustainability reporting (Perceptions of management and stakeholders on achieving sustainable development goals (SDGs) in sustainability reporting). Jurnal Riset Akuntansi Dan Keuangan, 8(2), 405–430.
Alfiah, S., & Arsjah, R. J. (2021). Pengungkapan Terkait SDGs dan Profitabilitas Serta Analisis Industri (Disclosure Regarding SDGs and Profitability and Industry Analysis). Media Riset Akuntansi, Auditing & Informasi, 21(1), 75–90.
Presidential Regulation Number 59 of 2017 concerning Implementation and Achievement of Sustainable Development Goals, (2021).
Bae, S. M., Masud, M., Kaium, A., & Kim, J. D. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 2611.
Buchanan, B., Cao, C. X., & Chen, C. (2018). Corporate social responsibility, firm value, and influential institutional ownership. Journal of Corporate Finance, 52, 73–95.
Chapman, A. R. (2016). Assessing the universal health coverage target in the Sustainable Development Goals from a human rights perspective. BMC International Health and Human Rights, 16(1), 33. https://doi.org/10.1186/s12914-016-0106-y
Clarkson, M. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92–117. https://doi.org/10.5465/amr.1995.9503271994
Coopers, P. W. H. (2017). SDG Reporting Challenge 2017: Exploring business communication on the global goals.
Dadfar, H., Dahlgaard, J. J., Brege, S., & Alamirhoor, A. (2013). Linkage between organisational innovation capability, product platform development and performance. Total Quality Management & Business Excellence, 24(7–8), 819–834. https://doi.org/10.1080/14783363.2013.791102
D’Amato, A., & Falivena, C. (2020). Corporate social responsibility and firm value: Do firm size and age matter? Empirical evidence from European listed companies. Corporate Social Responsibility and Environmental Management, 27(2), 909–924.
Deegan, C. (2006). Legitimacy theory. In Methodological Issues in Accounting Research: Theories, Methods and Issues (pp. 161–181). Spiramus Press Ltd.
Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983‐1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312–343. https://doi.org/10.1108/09513570210435861
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management. Journal of Management Studies, 58(6), 1441–1470. https://doi.org/10.1111/joms.12684
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/138822
Edmans, A. (2023). The end of ESG. Financial Management, 52(1), 3–17. https://doi.org/10.1111/fima.12413
Ekatah, I., Samy, M., Bampton, R., & Halabi, A. (2011). The Relationship Between Corporate Social Responsibility and Profitability: The Case of Royal Dutch Shell Plc. Corporate Reputation Review, 14(4), 249–261. https://doi.org/10.1057/crr.2011.22
Faccio, M., Marchica, M. T., & Mura, R. (2011). Large shareholder diversification and corporate risk-taking. Review of Financial Studies, 24(11), 3601–3641. https://doi.org/10.1093/rfs/hhr065
Fatima, T., & Elbanna, S. (2023). Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework. Journal of Business Ethics, 183(1), 105–121. https://doi.org/10.1007/s10551-022-05047-8
Financial Services Authority Regulation (POJK) Number 51 / POJK.03 / 2017, (2017).
Gaskin, J. (2013). Post-hoc power analysis in SmartPLS and AMOS. Gaskination’s Statistics.
Habiburrahman, Prasetyo, A., Raharjo, T. W., Rinawati, H. S., Trisnani, Eko, B. R., Wahyudiyono, Wulandari, S. N., Fahlevi, M., Aljuaid, M., & Heidler, P. (2022). Determination of Critical Factors for Success in Business Incubators and Startups in East Java. Sustainability (Switzerland), 14(21). Scopus. https://doi.org/10.3390/su142114243
Hair, J. F., Gabriel, M., & Patel, V. (2014). AMOS Covariance-Based Structural Equation Modeling (CB-SEM): Guidelines on Its Application as a Marketing Research Tool by Joseph F. Hair, Marcelo Gabriel, Vijay Patel: SSRN. Brazilian Journal of Marketing, 13(2). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2676480#references-widget
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe, 19(1), 152–189. https://doi.org/10.1080/17449480.2021.1894347
Hussain, S., Ali, R., Emam, W., Tashkandy, Y., Mishra, P., Fahlevi, M., & Matuka, A. (2023). Economic Policy Uncertainty and Firm Value: Impact of Investment Sentiments in Energy and Petroleum. Sustainability, 15(12), Article 12. https://doi.org/10.3390/su15129656
Indonesian Ministry of National Development Planning. (2021). Apa Itu SDGs? (What are SDGs?). https://sdgs.bappenas.go.id/
Jones, P., Wynn, M., Hillier, D., & Comfort, D. (2017). The Sustainable Development Goals and Information and Communication Technologies. Indonesian Journal of Sustainability Accounting and Management, 1(1), Article 1. https://doi.org/10.28992/ijsam.v1i1.22
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Nur Abdi, M., & Setiadi. (2020). Information Technology and Corporate Governance in Fraud Prevention. 202. https://doi.org/10.1051/e3sconf/202020216003
Khan, P. A., Johl, S. K., & Akhtar, S. (2022). Vinculum of Sustainable Development Goal Practices and Firms’ Financial Performance: A Moderation Role of Green Innovation. Journal of Risk and Financial Management, 15(3). https://doi.org/10.3390/jrfm15030096
Koh, S. C. L., Morris, J., Ebrahimi, S. M., & Obayi, R. (2016). Integrated resource efficiency: Measurement and management. International Journal of Operations & Production Management, 36(11), 1576–1600. https://doi.org/10.1108/IJOPM-05-2015-0266
Kumar, R., Pande, N., & Afreen, S. (2018). Developing a GRI-G4-based persuasive communication framework for sustainability reporting (SR): Examining top 10 Indian banks. International Journal of Emerging Markets, 13(1), 136–161. https://doi.org/10.1108/IJoEM-01-2017-0015
Lind, D. A., Marchal, W. G., & Wathen, S. A. (2018). Statistical Techniques in Business & Economics (17th ed., p. 897). McGraw Hill Education.
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibilty: Implikasi Stakeholder Dan Legitimacy Gap Dalam Peningkatan Kinerja Perusahaan (Corporate Social Responsibility: Implications of Stakeholders and Legitimacy Gaps in Improving Company Performance). Jurnal Akuntansi Multiparadigma, 6(1), Article 1. https://doi.org/10.18202/jamal.2015.04.6013
Maeenuddin, Hamid, S. A., Fahlevi, M., Nassir, A. M. D., & Hashim, P. M. (2023). Predictors of microfinance sustainability: Empirical evidence from Bangladesh. Cogent Economics and Finance, 11(1). Scopus. https://doi.org/10.1080/23322039.2023.2202964
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60.
Maskuroh, N., Widyanty, W., Nurhidajat, R., Wardhana, I., & Fahlevi, M. (2023). Green human resource management and green supply Chain Management on Sustainable performance of nickel mining companies in Indonesia. Uncertain Supply Chain Management, 11(1), 203–212. https://doi.org/10.5267/j.uscm.2022.10.006
Meiryani, Huang, S. M., Soepriyanto, G., Jessica, Fahlevi, M., Grabowska, S., & Aljuaid, M. (2023a). The effect of voluntary disclosure on financial performance: Empirical study on manufacturing industry in Indonesia. PloS One, 18(6), e0285720. Scopus. https://doi.org/10.1371/journal.pone.0285720
Meiryani, Huang, S.-M., Lindawati, A. S. L., Purnomo, A., Fahlevi, M., & Salim, G. (2023b). Corporate Energy Management Disclosure: Empirical Evidence from Indonesia Stock Exchange. International Journal of Energy Economics and Policy, 13(2), 516–525. Scopus. https://doi.org/10.32479/ijeep.14059
Menguc, B., Auh, S., & Ozanne, L. (2010). The Interactive Effect of Internal and External Factors on a Proactive Environmental Strategy and its Influence on a Firm’s Performance. Journal of Business Ethics, 94(2), 279–298. https://doi.org/10.1007/s10551-009-0264-0
Mining Advocacy Network. (2020). End of Year Notes for 2020 and Projections for 2021. Guerrilla Against the Extractivism Machine: Mutations of Corporate State Crime and a New Chapter in the Mining Oligarchy Snares. https://www.jatam.org/wp-content/uploads/2021/07/Laporan-JATAM-Catatan-Akhir-Tahun-2020-dan-Proyeksi-2021.pdf
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344–371. https://doi.org/10.1108/09513570210435870
Orazalin, N. (2019). Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: Evidence from commercial banks of Kazakhstan. Corporate Governance: The International Journal of Business in Society, 19(3), 490–507. https://doi.org/10.1108/CG-09-2018-0290
Ordonez-Ponce, E., Clarke, A. C., & Colbert, B. A. (2021). Collaborative Sustainable Business Models: Understanding Organizations Partnering for Community Sustainability. Business & Society, 60(5), 1174–1215. https://doi.org/10.1177/0007650320940241
Pedersen, C. S. (2018). The UN Sustainable Development Goals (SDGs) are a Great Gift to Business! Procedia CIRP, 69, 21–24. https://doi.org/10.1016/j.procir.2018.01.003
Prabakusuma, A. S., Wardono, B., Fahlevi, M., Zulham, A., Djoko Sunarno, M. T., Syukur, M., Aljuaid, M., Saniuk, S., Apriliani, T., & Pramoda, R. (2023). A bibliometric approach to understanding the recent development of self-sufficient fish feed production utilizing agri-food wastes and by-products towards sustainable aquaculture. Heliyon, 9(7), e17573. https://doi.org/10.1016/j.heliyon.2023.e17573
Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013—2015 (The Influence of Corporate Social Responsibility on the Financial Performance of Manufacturing Companies Registered on the Bei in 2013—2015). Diponegoro Journal of Accounting, 6(3), Article 3.
Reddy, K., & Gordon, L. (2010). The effect of sustainability reporting on financial performance: An empirical study using listed companies. Journal of Asia Entrepreneurship and Sustainability, 6(2), 19–42.
Government Regulations Indonesia Number 5 Year 2021 About Implementation of Licensing Risk Based, 5 (2021).
Saniuk, S., Grabowska, S., & Fahlevi, M. (2023). Personalization of Products and Sustainable Production and Consumption in the Context of Industry 5.0. In C. F. Machado & J. P. Davim (Eds.), Industry 5.0: Creative and Innovative Organizations (pp. 55–70). Springer International Publishing. https://doi.org/10.1007/978-3-031-26232-6_3
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Partial least squares structural equation modeling. Handbook of Market Research, 26(1), 1–40.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research Methods for Business Students (5th ed.). Prentice Hall.
Sebrina, N., Suhairi, S., & Suhanda, S. (2022). Sustainability Reporting: Quality and Value Relevance. Wahana Riset Akuntansi, 10(1), 69–83.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Selvarajah, D. D., Murthy, U., & Massilamany, M. (2018). The impact of corporate social responsibility on firm’s financial performance in Malaysia. International Journal of Business and Management, 13(3), 220.
Shah, S. H. A., Al-Ghazali, B. M., Bhatti, S., Aman, N., Fahlevi, M., Aljuaid, M., & Hasan, F. (2023). The Impact of Perceived CSR on Employees’ Pro-Environmental Behaviors: The Mediating Effects of Environmental Consciousness and Environmental Commitment. Sustainability, 15(5), Article 5. https://doi.org/10.3390/su15054350
Silva, S. (2021). Corporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory. Journal of Cleaner Production, 292, 125962. https://doi.org/10.1016/j.jclepro.2021.125962
Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: Evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087. https://doi.org/10.1108/MEDAR-03-2019-0462
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Swandari, F., & Sadikin, A. (2016). The effect of ownership structure, profitability, leverage, and firm size on corporate social responsibility (CSR). Binus Business Review, 7(3), 315–320.
Theresia, T. (2018). Analisis penerapan sustainable development goals (SDGs) pada beberapa anggota indonesia global compact network (IGCN) (Analysis of the implementation of sustainable development goals (SDGs) in several members of the Indonesia Global Compact Network (IGCN)). National conference of creative industry, Jakarta.
Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617–1629. https://doi.org/10.1002/csr.1910
Turcsanyi, J., & Sisaye, S. (2013). Corporate social responsibility and its link to financial performance: Application to Johnson & Johnson, a pharmaceutical company. World Journal of Science, Technology and Sustainable Development, 10(1), 4–18. https://doi.org/10.1108/20425941311313065
Watto, W. A., Fahlevi, M., Mehmood, S., Asdullah, M. A., & Juhandi, N. (2023). Executive compensation: A justified reward or a mis-fortune, an empirical analysis of banks in Pakistan. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100092. https://doi.org/10.1016/j.joitmc.2023.100092
Wirth, H., Kulczycka, J., Hausner, J., & Koński, M. (2016). Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies. Resources Policy, 49, 53–60. https://doi.org/10.1016/j.resourpol.2016.04.007
Zumente, I., & Bistrova, J. (2021). ESG Importance for Long-Term Shareholder Value Creation: Literature vs. Practice. Journal of Open Innovation: Technology, Market, and Complexity, 7(2). https://doi.org/10.3390/joitmc7020127