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A. F. Assomadi

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Open access Sep 2026

Measuring Environmental Sub-Pillar Disclosure Consistency in Indonesian Listed Firms: A Panel Analysis Using the Disclosure Consistency Index (DCI)

Although environmental sustainability reports by companies listed on the Indonesia Stock Exchange (IDX) have increased since Financial Services Authority (Otoritas Jasa Keuangan (OJK)) Regulation No. 51/2017, the internal balance of disclosure content across Global Reporting Initiative (GRI) environmental sub-pillars r...

A. D. Syafei, J. Hermana, A. F. Assomadi et al. · 0 citations

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