Research article
Communicating Sustainability from the Top: A Study of Director Forewords in Indonesian Corporate Sustainability Report
https://doi.org/10.47836/pjssh.34.S3.07KeywordsCorporate communication, corporate sustainability, ESG, sustainability communication, sustainability report
Article content
Abstract
Corporate sustainability has emerged as a crucial issue for enterprises aiming to exhibit their social and environmental accountability. Corporate sustainability can be conveyed through sustainability reports, typically initiated with insights from the company's director. This study examines the sustainability communication tactics utilised by organisations, emphasising the forewords written by directors in their sustainability reports. The companies are included in the SRI-KEHATI index for 2024. The SRI-KEHATI Index is a stock index that assesses the performance of Indonesian companies according to their environmental, social, and governance (ESG) standards. Inclusion in this index signifies that a corporation is acknowledged for its dedication to sustainable and responsible business practices. This study employs quantitative content analysis to identify and classify sustainability themes according to Landrum's framework, which includes economic orientation, business orientation, systemic transformation, regenerative approaches, and co-evolutionary strategies. The study seeks to determine the prevailing themes in corporate sustainability communication, potentially highlighting economic and business dimensions while examining the level of awareness concerning wider environmental challenges. The analysis will evaluate how these themes demonstrate corporate dedication to ESG principles and the incorporation of sustainability into business processes. Anticipated results encompass an understanding of how SRI-KEHATI enterprises convey their sustainability strategies and provide actionable suggestions for other organisations in developing effective sustainability communications. This research enhances the literature on corporate sustainability by emphasising the necessity of implementing complete long-term sustainability plans in business.
