The issues of climate change, environmental pollution, pollution, waste, carbon emissions and so on are interesting things to discuss. Information related to company activities related to environmental aspects and this company needs to be reported in a sustainability report or often called a sustainability report. The World Business Council for Sustainable Development (WBCSD) defines a  Sustainability report  as a public report in which a company provides an overview of the company’s position and activities on economic, environmental, and social aspects to its internal and external stakeholders (WBCSD, 2002).   Sustainability Report (SR) is defined as a report to the public in which there is performance from a company. Sustainability report is commonly referred to as triple bottom line report, where companies are required to pay attention to 3P if they want to get sustainability, which includes profit, people, and planet (Wijayanti, 2016).

According to Elkington (1997), sustainability report means a report that contains not only financial performance information, but also non-financial information consisting of information on social and environmental activities that allow the company to grow sustainably (sustainable performance). According to Heemskerk et al (2010) said that sustainability report is defined as follows: “as public reports by companies to provide internal and external stakeholders with a picture of corporate position and activities on economic, environmental, and social dimensions. In short, such reports attempt to describe the company’s contribution towards sustainable development.” Sustainable reports are a form of responsibility that must be reported regularly to the public, so that the public can participate in assessing the performance of an industry (Hadad & Istiana, 2015: 257). Examples of sustainability reports in companies are as follows: PT Unilever Indonesia, Tbk. produces produk that can be associated with environmentally friendly (3R) (Bango, Love and Beauty Planet, Rinso, Sunlight, Molto, etc. using   recyclable bottle packaging so that it can reduce the use of virgin plastic >  500 tons annually);  Environmental Performance (PROPER Data – Company Environmental Performance Rating Assessment Program); Social Aspects (jumlah employee training hours, beneficiaries of national dental health month, participants of the women’s work program, Beneficiaries of handwashing with soap  ,  women at the level ofireksi) and so on.


  • Astuti, A., & Juwenah . (2017). Effect of Sustainability Report Disclosure on the Value of Companies Incorporated in LQ 45 2012-2013. Accounthink – Journal of Accounting and Finance, 2(1), 301– 313.
  • Bernadha, Y., Topowijono, & Azizah, D. (2017). The Effect of Corporate Social Responsibility on the Company’s Financial Performance. Journal of Business Administration (JAB).
  • Burhan., Hayatun, A., & Rahmanti, W. (2012). The Impact of Sustainability Reporting on Company Performance. . Journal of Economics, Business and Accountancy Ventura. Vol. 15 No. 2 August., 257-272.
  • Cahyandito, F. (2010). Sustainable Development, Economy and Ecology. Journal of Business and Management, 5(1).

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