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Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani
Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani
Journal of Environmental Science and Sustainable Development
A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …