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A Comparative Study of Sustainability Disclosure Between Japan and Indonesia

KUSUMAADJI, Brahmantya Dzaky (2023) A Comparative Study of Sustainability Disclosure Between Japan and Indonesia. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research entitled “A Comparative Study of Sustainability Disclosure Between Japan and Indonesia” is a type of qualitative descriptive research and the source of the data used is secondary data where data is obtained from literature review, journal, survey, and others data related to this study. The formulation of the problem in this study, are “Which country have better quality in making their sustainability disclosure ?, What factor that make country could make better sustainability disclosure?, and How to improve awareness for organization to make better quality sustainability disclosure?”. This study will uses Human Rights Due Diligence, Green Bonds, and Environmental Investment as variables to analyze and determine good sustainability disclosure quality. This study aims to find out how Sustainability Disclosure Quality could impact Indonesia and Japan ESG development. This research will take location in Japan Airlines, Shinagawa, Tokyo, Japan. The theory used in this study is about Environmental Investing and Corporate Sustainability Report (CSR) which specifically directed to Sustainability Disclosure. Sustainability Disclosure is an annual report which directed to report their Environment, Social, and Governance (ESG) responsibility to stakeholder and society. Sustainability Disclosure is useful for increasing company awareness to ESG matter and gaining trust from society. The hypothesis of this study concluded that many Indonesian interested to do ESG investing especially Green Bonds but JAL (Japan Airline) do not have enough resources (capital) for their starting point. Human Rights Due Diligence in Japan is really important to be implemented, the government advised all the companies to make this due diligence. In other hand, Indonesia not really catch up on this due diligence because JAL are confident with the country’s law. JAL focused on 17 SDGs which it is make them really serious in taking this matter while Garuda only 4 goals.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C23202
Uncontrolled Keywords: Sustainability Disclosure Quality, Human Rights Due Diligence, Green Bonds, Environmental Investment
Subjects: F > F302 Foreign investments
S > S868 Sustainable development
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mr KUSUMAADJI Brahmantya Dzaky
Date Deposited: 12 May 2023 01:57
Last Modified: 12 May 2023 01:57
URI: http://repository.unsoed.ac.id/id/eprint/20987

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