Exploring Sustainability Reports in The Indonesian Palm Oil Industry


  • Nurhayati Soleha University of Sultan Ageng Tirtayasa
  • Rita Rosiana University of Sultan Ageng Tirtayasa




sustainability report, GRI, palm oil industry


The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX).  The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.


Download data is not yet available.


Abdullah, et al. (2017). A holistic approach to CSR engagement in palm oil industry. International Journal of Advanced and Applied Sciences, 4(12), 16-20.

Ali, W., Frynas, JG., and Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273-294.

Ali, W., and Frynas, J.G. (2018). The Role of Normative CSR-Promoting Institutions in Stimulating CSR Disclosures in Developing Countries. Corporate Social Responsibility and Environmental Management, 25(4), 373-390.

Anggraeni, D.Y. and Djakman, CD. (2017). Slack resources, board’s feminism, and the quality of corporate social responsibility disclosure. JAKI, 14(1).

Bebbington, J., Higgins, C., and Frame, B. (2009). Initiating sustainable development reporting: evidence from New Zealand. Accounting, Auditing & Accountability Journal, 22(4), 588 – 625.

Bhimani, A., Silvola, H., and Sivabalan, P. (2016). Voluntary Corporate Social Responsibility Reporting: A Study of Early and Late Reporter Motivations and Outcomes, Journal of Management Accounting Research, 28(2), 77–101.

Corciolani, M., Gistri, G., and Pace, S. (2019). Legitimacy struggles in palm oil controversies: An institutional perspective. Journal of Cleaner Production, 212, 1117-1131

Dobbs, S. and Staden, C. (2016). Motivations for corporate social and environmental reporting: New Zealand evidence. Sustainability Accounting, Management and Policy Journal, 7(3), 449 – 472.

Fifka, M.S. (2013). Corporate Responsibility Reporting and its Determinants in Comparative Perspective –a Review of the Empirical Literature and a Meta-analysis. Business Strategy and the Environment, 22(1), 1-35.

Fogarty, T.J., and Dirsmith, M.W. (2001). Organizational Socialization as Instrument and Symbol: An Extended Institutional Theory Perspective. Human Resource Development Quarterly, 12(3).

Guthrie J., Cuganesan S., and Ward L. (2008). Industry specific social and environmental reporting: The Australian Food and Beverage Industry. Accounting Forum, 32, 1–15.

Hansen, S.B., Padfield, R., Syayuti, K., Evers, S., Zakariah, Z., & Mastura S. (2015). Trends in Global Palm Oil Sustainability Research. Journal of Cleaner Production, 100, 140-145.

Higgins, C., Milne, MJ., and Gramberg, B. (2015). The Uptake of Sustainability Reporting in Australia. Journal of Business Ethics, 129(2), 445-468.

Herremans, I.M., and Nazari, J.A. (2016). Sustainability Reporting Driving Forces and Management Control Systems. Journal of Management Accounting Research, 28(2), 103–124.

Lozano, R., Nummert, B., and Ceulemans, Kim. (2016). Elucidating the relationship between Sustainability Reporting and Organisational Change Management for Sustainability. Journal of Cleaner Production, 125, 168-188.

Martínez-Ferrero, J and García-Sánchez, I.-M. (2017). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports, International Business Review, 26, 102–118

Milne, M., & Gray, R. (2013). (W(h)ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29.

Mio, Chiara. (2010). Corporate Social Reporting in Italian Multi-utility Companies: An Empirical Analysis. Corporate Social Responsibility and Environmental Management, 17, 247–271.

Perez, F. And Sanchez LE. (2009). Assessing the Evolution of Sustainability Reporting in the Mining Sector. Environmental Management, 43, 949–961.

Pramudya EP., Hospes, O., and Termeer. (2016). Governing the palm oil sector through finance: the changing roles of the Indonesian state. Bulletin of Indonesian Economical Studies, 53(1), 57-82.

Pye, Olive. (2018). Commodifying sustainability: Development, nature and politics in the palm oil industry. World Development, 121, 128-228.

Rietberg, PI., and Hospes, O. (2018). Unpacking land acquisition at the oil palm frontier: Obscuring customary rights and local authority in West Kalimantan, Indonesia. Asia Pacific Viewpoint. 59(3), 338–348.

Soleha, Nurhayati. (2019). Which factors influence sustainability reporting in Indonesia? A literature review. Japanese Management and International Studies, 16,167-186

Sunarsih, U., and Iqbal, A.M. (2015). Partnership Scheme Analysis on Plasma Plantation as a Corporate Social Resposibility (CSR) Program in Oil Palm Plantation. European Journal of Business and Management, 7(4), 214-313.

Sugino, T., Mayrowani, H., and Kobayashi, H. (2015). Determinant International for CSR in Developing Countries: The Case of Indonesian Palm Oil Companies. Japan J. Rural Economic, 17, 18-34 .

Shnayder, L., Rijnsoever, FJ., and Hekkert, MP. (2016). Motivations for Corporate Social Responsibility in the packaged food industry: an institutional and stakeholder management perspective. Journal of Cleaner Production, 122, 212-227.

Torelli, R., BalluchiF., and Furlotti, K. (2019). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility Environmental, 27(2), 470-484.

Thorne, L., Mahoney, LS., and Manetti, G. (2014). Motivations for issuing standalone CSR reports: a survey of Canadian firms, Accounting, Auditing & Accountability Journal, 27(4), 686 – 714.

White, JL., and Knight, AT. (2018). Palm oil supply chain complexity impedes implementation of corporate no-deforestation commitments. Global Environmental Change, 50, 303-313.




How to Cite

Soleha, N., & Rosiana, R. (2021). Exploring Sustainability Reports in The Indonesian Palm Oil Industry. Journal of Applied Business, Taxation and Economics Research, 1(1), 77–94. https://doi.org/10.54408/jabter.v1i1.23