The effect of human resources disclosure on sustainable development goals

Document Type : Original Article

Authors

Department of Accounting, Faculty of Business and Economics, Islamic University of Indonesia, Yogyakarta, Indonesia

Abstract

This paper intends to conduct a comprehensive and systematic analysis of publications in the field of integrated reporting (IR) and provide a general overview of current IR publication trends using data obtained from Science Direct and Emerald Publishing Limited. Bibliographic information has been analyzed using Vos viewer software which is useful for evaluating publication patterns, word development, keyword frequency, and citation analysis, as well as identifying the most productive authors and impacts. This research reveals that the sustainable development goals (SDGs) framework provides a progressive and inclusive method for integrating social and environmental elements with economic aspects in the international business sector. This research has limitations regarding data testing which only uses VosViewer and Ms. Excel. Future research is recommended to add other analyses such as Nvivo or bibliometric science
Practical This research offers several suggestions for providing markets with complete, consistent, and comparable information about how they contribute to the SDGs, thereby facilitating collective learning that can help in realizing sustainable tourism transformation. This paper makes an important contribution to the debate about whether SDGS implementation at the company level is carried out strategically or merely symbolically. Furthermore, this article provides deeper insight into how companies can improve reporting and management systems that support the SDGs.

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Articles in Press, Accepted Manuscript
Available Online from 13 April 2024
  • Receive Date: 13 February 2024
  • Revise Date: 02 April 2024
  • Accept Date: 13 April 2024