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SUSTAINABILITY REPORTING: TEXTS AND TRACES OF MEANING

Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya et al.

Jurnal Akuntansi Multiparadigma2025https://doi.org/10.21776/ub.jamal.2025.16.1.03article
ABDC C
Weight
0.50

What the paper says

Abstrak – Pelaporan Keberlanjutan: Teks dan Jejak Makna Tujuan Utama – Penelitian ini bertujuan untuk mengeksplorasi konsistensi antara teks dalam laporan keberlanjutan dan aksi-aksi nyata perusahaan. Metode – Penelitian ini menggunakan metode konten analisis dengan mengadopsi pemikiran Derrida. Objek penelitian ini adalah laporan keberlanjutan lima perusahaan publik dan nonpublik di Indonesia. Temuan Utama – Laporan keberlanjutan disusun dengan taktik manajemen kesan berdasarkan kepentingan. Teks naratif dan visual dalam laporan keberlanjutan tidak seluruhnya konsisten dengan aksi nyata perusahaan. Teks laporan keberlanjutan merefleksikan empat makna yang berbeda, yaitu sesuai fakta, mendistorsi fakta, menyembunyikan fakta, dan tidak sesuai fakta. Implikasi Teori dan Kebijakan - Penelitian ini membuka wawasan dekonstruktif dalam membaca dan memaknai teks-teks laporan keberlanjutan. Pada aspek teoretis, prinsip “substansi mengungguli bentuk” perlu diadopsi dalam pelaporan keberlanjutan seperti prinsip yang diterapkan dalam pelaporan keuangan. Kebaruan Penelitian – Penelitian ini dilakukan dengan landasan asumsi ontologis Derrida tentang penelusuran teks. Abstract – Sustainability Reporting: Text and Traces of Meaning Main Purpose—This study aims to explore the consistency between the text in sustainability reports and companies' actual actions. Method—This study employs content analysis methods, drawing on Derrida's thinking. Its object is the sustainability reports of five public and nonpublic companies in Indonesia. Main Findings—Sustainability reports are compiled using impression management tactics based on interests. The narrative and visual texts in sustainability reports are not entirely consistent with companies' actual actions. The texts of sustainability reports reflect four different meanings: factual, distorting facts, concealing facts, and non-factual. Theory and Practical Implications—This study opens up a deconstructive perspective on reading and interpreting sustainability reports. On the theoretical aspect, the principle of 'substance over form' needs to be adopted in sustainability reporting, similar to the principle applied in financial reporting. Novelty – This research was conducted based on Derrida's ontological assumption about the meaning of the text.

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https://doi.org/https://doi.org/10.21776/ub.jamal.2025.16.1.03

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@article{sekolah2025,
  title        = {{SUSTAINABILITY REPORTING: TEXTS AND TRACES OF MEANING}},
  author       = {Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya et al.},
  journal      = {Jurnal Akuntansi Multiparadigma},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.21776/ub.jamal.2025.16.1.03},
}

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SUSTAINABILITY REPORTING: TEXTS AND TRACES OF MEANING

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.