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"Tujuan dari dilakukannya penelitian ini adalah menganalisis pengaruh praktik keberlanjutan perusahaan berdasarkan Sustainable Development Goals SDGs terhadap performa keuangan dan performa pasar perusahaan dan melihat dampak assurance pada performa perusahaan. Penelitian ini terbatas dilakukan pada perusahaan publik di negara Indonesia, Malaysia, Singapura, Filipina, dan Thailand yang bergerak pada sektor non-keuangan dan terdaftar pada pada pasar modal masing-masing negara pada tahun 2016. Variabel independen pada penelitian ini adalah tingkat praktik keberlanjutan perusahaan menurut SDGs. Pengukuran performa keuangan menggunakan ROA dan ROE, sedangkan pengukuran performa pasar perusahaan menggunakan Tobin rsquo;s Q dan MBV. Hasil dari penelitian ini membuktikan bahwa praktik keberlanjutan perusahaan berpengaruh positif signifikan terhadap performa keuangan dan performa pasar perusahaan. Selanjutnya, penelitian ini juga menemukan bahwa keputusan perusahaan dalam menggunakan jasa assurance pada praktik keberlanjutannya justru memperlemah pengaruh praktik keberlanjutan pada performa keuangan, sedangkan peneliti juga menemukan tidak adanya pengaruh signifikan penggunaan jasa assurance independen pada hubungan praktik keberlanjutan perusahaan terhadap nilai perusahaan.

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The purpose of this research is to analyze the influence of company sustainability practices based on Sustainable Development Goals SDGs on the company 39 s financial performance and market performance and see the impact of assurance on company performance. This research is limited to public companies in Indonesia, Malaysia, Singapore, Philippines and Thailand engaged in the non financial sector and listed on the capital markets of each country in 2016. Independent variables in this study is the level of corporate sustainability practices according to SDGs. Measurement of financial performance using ROA and ROE, while measuring the market performance of companies using Tobin 39 s Q and MBV. The results of this study prove that the company 39 s sustainability practices have a significant positive effect on financial performance and market performance of the company. Furthermore, the study also found that the company 39 s decision to use assurance services in its sustainability practices weakened the impact of sustainability practices on financial performance, while this research also found no significant effect on the use of independent assurance services on the firm 39 s sustainable practices relation to firm value."

"Sektor swasta adalah salah satu pihak yang berkontribusi dalam pencapaian Sustainable Development Goals (SDGs). Penelitian ini menginvestigasi visibilitas organisasi, kepemilikan keluarga, dan kepemilikan asing sebagai determinan pelaporan kontribusi SDGs dan menginvestigasi dampak pelaporan kontribusi SDGs terhadap nilai perusahaan. Penelitian ini menganalisis 377 laporan keberlanjutan perusahaan selama tahun 2015-2018 pada konteks negara berkembang di ASEAN. Hasilnya ditemukan bahwa persentase kepemilikan saham asing berasosiasi positif dengan pelaporan SDGs. Sebaliknya, tidak ditemukan bukti bahwa visibilitas organisasi dan kepemilikan keluarga berperan dalam pengungkapan SDGs pada laporan keberlanjutan. Pelaporan SDGs berdampak positif terhadap nilai perusahaan

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The private sector is one of the parties contributing to the achievement of Sustainable Development Goals (SDGs). This study investigates whether organization visibility, family ownership, and foreign ownership become factors in explaining SDGs contribution disclosure, and whether SDGs reporting impacts firm value. This study analyzes 377 sustainability report published by firms during 2015-2018 in the sample of emerging economies in Southeast Asia context. The result found that a higher percentage of foreign investors is associated with a higher number of SDGs contribution reporting. In contrast, there is no evidence that family ownership and organization visibility plays a significant role. SDGs reporting also significantly increase firm value"

"ABSTRACTPenelitian ini bertujuan untuk mengetahui keterkaitan karakteristik direksi, yang berupa ukuran direksi, proporsi direksi independen, keberadaan direksi wanita, keberadaan direksi warga negara asing, dan aktivitas direksi, yang berupa jumlah rapat direksi yang diadakan dalam satu tahun dan persentase kehadiran direksi dalam rapat-rapat tersebut, terhadap kualitas laporan keberlanjutan sesuai dengan Sustainable Development Goals (SDGs) di lima negara Top 5 Negara Asia Tenggara yaitu, Indonesia, Malaysia, Singapura, Thailand, dan Filipina pada tahun pelaporan 2016 dan 2107. Penelitian ini dilakukan dengan menggunakan regresi ordinary least square terhadap data sekunder yang dikumpulkan melalui situs perusahaan atau datastream. Pengukuran terhadap kualitas laporan keberlanjutan dilakukan dengan proses scoring manual terhadap pemetaan GRI Standard dan GRI G4 dengan tujuh belas tujuan dalam SDGs. Temuan penelitian ini adalah adanya signifikansi keterkaitan persentase kehadiran direksi dalam rapat direksi dan keberadaan komite CSR dengan kuaitas laporan keberlanjutan dalam observasi penelitian sehingga meningkatkan pentingnya peran komite CSR dalam penyusunan laporan keberlanjutan, terutama di negara Asia Tenggara dalam penelitian dan meningkatkan ugensi untuk mempromosikan adanya komite CSR dalam perusahaan, khususnya bagi perusahaan terbuka.

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ABSTRACTThis study aims to determine the effect of the characteristics of directors, in the form of board size, the proportion of independent directors, the presence of female directors, the presence of foreign directors, and directors activities, in the form of a number of board meetings held in one year and the percentage of directors in meetings, on quality of sustainability reports is in line with the Sustainable Development Goals (SDGs) in the five Top 5 Southeast Asia countries, which are Indonesia, Malaysia, Singapore, Thailand and the Philippines in the 2016 and 2107 reporting years. This research was conducted using ordinary least square regression of secondary data collected through the companys website or datastream. The measurement of the quality of sustainability reports is carried out with a manual scoring process on the GRI Standard and GRI G4 mapping with seventeen objectives in the SDGs. The findings of this study are the significance of the relationship between the percentage of directors` attendance at the board of directors and the existence of CSR committees with the quality of sustainability reports in research observations, thus increasing the importance of CSR committees in the preparation of sustainability reports, especially in Southeast Asian countries in research and enhancing incentives to promote CSR committees within the company, especially for public companies."

"ABSTRAKSustainable Development Goals (SDGs) atau Tujuan Pembangunan Berkelanjutan (TPB) merupakan agenda pembangunan internasional yang saat ini sedang berjalan sejak tahun 2015 hingga tahun 2030. Agenda pembangunan ini memperbaharui paradigma pembangunan sebelumnya yang hanya berkutat dengan soal ekonomi, melalui penyeimbangan dengan persoalan sosial dan lingkungan. Sebagai sebuah agenda pembangunan internasional yang diinisiasi oleh Perserikatan Bangsa Bangsa (PBB), TPB mendapatkan perhatian banyak pihak, tidak terkecuali para akademisi di dunia internasional. Tulisan ini akan memberikan analisis terhadap pandangan para akademisi tersebut dalam konteks ilmu Hubungan Internasional. Metode dalam penelusuran dan analisis pandangan para akademisi tersebut adalah melalui kajian pustaka (literature review). Penulis mendapati dua temuan utama dalam kajian ini. Pertama, evolusi konsep dan praktik pembangunan di dunia terjadi dalam jangka waktu yang cukup panjang dan melibatkan aktor lintas sektoral. Kedua, terhadap TPB, terdapat konsensus dan perdebatan dari berbagai literatur akademik yang dikaji. Dari pendekatan paradigmatis, kajian ini mendapati konsentrasi pada perspektif institusionalisme dan teori kritis. Sementara itu, dari pendekatan empiris, literatur yang dikaji berfokus pada penerapan di ranah organisasi regional. Di akhir, penulis melalui kajian ini akan merefleksikan berbagai tantangan yang dihadapi Indonesia dalam upayanya mengaplikasikan TPB ini, sekaligus memberikan sumbang saran agar implementasi TPB dapat lebih baik ke depannya.

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ABSTRACT

Sustainable Development Goals (SDGs) is a development agenda established by United Nations which set to be applied from 2015 to 2030. This development agenda revises former development paradigm which concentrating on economic growth. Sustainable development agenda accommodate the environment protection and social justice agenda besides the economic growth. As a global development agenda promoted by the United Nations, SDGs attract public concern, ranging from government officials to academia from across the world. This paper seeks to analyze the various points of view from diverse academic literature. This literature review results two main things. First, the concept and practice of sustainable development evolves through a long time and involves multisectoral perspective. Second, the view from literature that reviewed within this study generate two sides, from concensus to debates with paradigmatic and empirical approaches. From paradigmatic approach, this study found the concentration of literature at two fields, that are from institutionalism and critical theory point of view. From empirical approach, the literatures focus on ASEAN and European Union application of SDGs. At the end of this study, we reflects the concensus and debates within academic literature to challenge and opportunity that faced by Indonesia's effort to implement the SDGs, besides gave some suggestion to the implementation strategy."

"Tujuan Pembangunan Berkelanjutan (The Sustainable Development Goals disingkat SDGs) telah menarik perhatian berbagai organisasi bisnis dan menjadi isu penting dalam keberlanjutan perusahaan bagi pemangku kepentingan. Berdasarkan Agensi Teori dan Teori Eselon Atas, penelitian ini menyelidiki pengaruh kepemilikan terkonsentrasi dan CEO yang diukur dengan karakteristiknya seperti jenis kelamin, usia, keahlian dan masa kerja terhadap pengungkapan SDGs dan perbedaan pengaruhnya antara High Profile Industry dan Low Profile Industry. Untuk mengukur pengungkapan SDGs, penelitian ini menggunakan pendekatan analisis konten Laporan Keberlanjutan dengan pemetaan target SDGs. Menggunakan konteks perusahaan Indonesia periode 2017-2020, penelitian ini menemukan bahwa kepemilikan terkonsentrasi, dan CEO yang lebih muda memiliki pengaruh positif signifikan terhadap pengungkapan SDGs. Perusahaan pada High Profile Industry, konsentrasi kepemilikan dan CEO yang memiliki latar belakang pendidikan akuntansi keuangan dan/atau berpengalaman bisnis pada bidang industri yang sama dengan industri perusahaannya yang berpengaruh positif signifikan, berbeda dengan perusahaan pada Low Profile Industry bahwa hanya usia dan masa kerja CEO yang memiliki pengaruh. Penelitian ini mengimplikasikan bahwa ukuran perusahaan, aset tak berwujud dan komitmen keberlanjutan merupakan faktor penting dalam pengungkapan SDGs.

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The Sustainable Development Goals (SDGs) have attracted the attention of various business organizations and become an important issue in corporate sustainability communication to the stakeholders. Based on agency theory and upper echelons theory, this study investigates the effect of ownership concentration and characteristics of CEO such as gender, age, expertise, and tenure on the Sustainable Development Goals (SDGs) Disclosure and whether the effects are different between High Profile Industry and Low Profile Industry. To measure SDGs disclosure, this study used content analysis of the Sustainability Report by mapping with the SDGs target. Using Indonesian context from 2017 to 2020, this study finds that concentrated ownership and younger CEO has a positive significant effect in SDGs disclosure. For companies in the High Profile Industry, the concentration of ownership and CEO has an educational background in financial accounting and/or business experience in the same industry as the company's industry that has a positive significant influence, in contrast for companies in Low Profile Industry that age and tenure of CEO have a significant influence. This study implies that company size, intangible assets, and commitment to sustainability are important factors in SDGs disclosure."

"Salah satu tantangan yang kita hadapi saat ini adalah menghubungkan kinerja keberlanjutan proyek infrastruktur dengan SDGs. Insinyur sipil perlu memiliki alat yang praktis untuk menilai dampak pada proyek yang layak untuk kemudian dilakukan pengambilan tindakan terkait sustainabilitas. Saat penelitian ini dibuat, masih belum ada kerangka penilaian sustainabilitas yang berbasis SDGs yang secara khusus diarahkan untuk mengevaluasi proyek infrastruktur transportasi. Penelitian ini bertujuan untuk mengisi kesenjangan tersebut dengan mengusulkan kerangka sistem untuk menilai dampak infrastruktur transportasi pada tahap perencanaan serta mengembangkan model machine learning yang mampu memprediksi hasil penilaian berdasarkan indikator dari kerangka yang diberikan. Melalui serangkaian studi literatur, diusulkan kerangka sistem penilaian dengan 15 indikator yang merepresentasikan empat pilar sustainabilitas, sosial, ekonomi, lingkungan, dan institusional. Indikator merefleksikan 25 target dari 12 tujuan SDGs. Berdasarkan pembobotan indikator dengan metode Analytic Hierarchy Process, didapatkan indikator persentase pekerja disabilitas memiliki bobot kepentingan terbesar, yaitu 8.08%, dan indikator jumlah pengaduan yang diajukan oleh masyarakat setempat memiliki bobot kepentingan terkecil sebesar 5.30%. Indikator sosial memiliki tingkat kepentingan yang paling tinggi, dilanjutkan dengan indikator lingkungan, ekonomi, dan institusional. Model machine learning yang dihasilkan menggunakan tiga algoritma pengklasifikasi, Naïve Bayes, ANN/Deep Learning, dan Decision Tree. Model dengan algoritma Naïve Bayes memiliki akurasi sebesar 64.7%, algoritma ANN/Deep Learning memiliki akurasi sebesar 86.7%, dan algoritma Decision Tree memiliki akurasi sebesar 75.3%.

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One of the challenges we face today is linking the sustainability performance of infrastructure projects with the SDGs. Civil engineers need to have a viable practical tool for assessing impacts on a project to be able to take sustainable actions. At the time this research was conducted, there was no framework for SDG-based sustainability assessment that was specifically directed at evaluating transportation infrastructure projects. This study aims to fill this gap by proposing a system framework to assess the impact of transportation infrastructure at the planning stage and develop a machine learning model that can predict the results of the assessment based on indicators from the given framework. Through a series of literature studies, a scoring system framework with 15 indicators is proposed, representing the four pillars of sustanability, social, economic, environmental, and institutional. The indicators reflect 25 targets of the 12 SDGs goals. Based on the weighting of the indicators using the Analytic Hierarchy Process method, it was found that the percentage of disabled workers indicator has the largest importance weight, which is 8.08%, and the indicator of the number of complaints submitted by the local community has the lowest importance with a weight of 5.30%. Social indicators have the highest importance, followed by environmental, economic, and institutional indicators. The resulting machine learning model uses three classifier algorithms, Naïve Bayes, ANN/Deep Learning, and Decision Tree. The model with Naïve Bayes algorithm has an accuracy of 64.7%, the ANN/Deep Learning model has an accuracy of 86.7%, and the Decision Tree model has an accuracy of 75.3%."

"The Routledge International Handbook of Social Development, Social Work, and the Sustainable Development Goals answers the question: What is the contribution of social development and social work to the Sustainable Development Goals? The success of these goals requires implementation, and each of the 17 objectives for sustainable social progress have a social dimension. The Sustainable Development Goals (SDGs), like the Millennium Development Goals (MDGs) before them, were born of a larger social development movement which over the last 25 years has become increasingly mainstream in the fields of international development, sustainability, and social work. These practitioners are essential to the implementation of the SDGs. This handbook examines how the SDGs are being implemented in diverse contexts.No previous work has surveyed social development and social work’s contribution to the SDGs nor represented voices from the Global South on the SDGs. This book broadens the current literature by focusing on key sites throughout the Global South and featuring underrepresented voices from Africa, Asia, and Latin America. These regions are vitally important to assessing the SDGs, as this is where innovative social development projects are occurring, and where social workers are playing a leading role in achieving the SDGs. The book is divided into eight parts:• Context of Social Development, Social Work, and the SDGs• Perspectives on the SDGs• Case Studies on Engagement with the SDG Agenda• Case Studies on Ending Poverty• Case Studies on Health and Well-Being• Case Studies on Gender Equality• Case Studies on Climate and Sustainability• Case Studies on Governance, Peace, and JusticeIt comprises 35 newly written chapters by 74 authors. It will be of interest to a broad interdisciplinary audience of scholars, educators, and students in the fields of social development, social welfare, social work, social policy, human rights, international relations, political science, international affairs, sustainability, community development, area studies, and development studies."