Dewi, Ayu Aryista; Saraswati, Erwin; Rahman, Aulia Fuad; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density,...