B P International

The International Integrated Reporting Council (IIRC) in 2013 has formulated the Integrated Report Framework. Integrated reporting provides forward-looking information related to the company's holistic picture, future targets and the relationship between financial performance and non-financial performance. Indonesia does not require companies to report integrated reporting, but many voluntary ones have provided partial disclosures about aspects that are regulated in the integrated report framework. This study aims to provide empirical evidence about the effect of forward-looking disclosure on firm value. The research population is a manufacturing company on the Indonesia Stock Exchange for the 2015 and 2016 annual reports. The sample is selected based on the availability of annual reports accessed through the company's web and the Indonesia Stock Exchange. The population is 144 manufacturing, and sample companies were 70 which was collected for two years, so there were 140 fi...

This study examined the relationship between environmental responsibility accounting practices disclosure and performance of quoted manufacturing firms in Nigeria. The study adopted environmental responsibility accounting practices disclosure (ERAP) based on the Global Reporting Initiative (GRI) Reporting Guidelines as the dependent variable, while return on total assets (ROTA) and assets size (SIZE) were used to represent firm performance and the independent variables. The study which was anchored on the stakeholders’ theory used secondary data obtained from the annual reports of 73 manufacturing companies quoted on the floor of the Nigeria Stock Exchange for the years 2013- 2017. The ordinary least square (OLS) regression method was used as the basic technique of data analysis. Findings of the study revealed the existence of a significant positive relationship between firm performance and environmental responsibility accounting practices disclosure in the manufacturing sector of N...