Cuadernos de Economía

ISSN : 0210-0266
Untitled-43

HR related antecedes to Sustainability reporting in Indonesian public listed firm: The mediating role of employee committeemen

  • Hasrita Lubis , Fakultas Ekonomi, Universitas Islam Sumatera Utara, Medan Indonesia
  • Khalik Pratama , Fakultas Ekonomi dan Bisnis, Universitas Medan Area, Medan Indonesia
  • Safrida , 3Fakultas Ekonomi, Universitas Islam Sumatera Utara, Medan Indonesia

Keywords:

Sustainability reporting, HRM, Employee Commitment, Indonesia. ,

Abstract

The study's main objective is to examine the relationship between sustainable HR practices and sustainability reporting in publicly listed Indonesian firms. In addition, the study has also examined the mediating role of employee commitment. The research employs quantitative methodologies, and a questionnaire is utilized to gather data. SEM-PLS is used to analyze the data. The findings reveal that the hypotheses describing the direct link between employee commitment (EC) and suitability reporting (SR) and sustainable HRM (SHRM) and EC are strongly supported. According to the findings, the EC mediates the link between the SHRM and SR. In addition to highlighting acceptable theoretical frameworks for implementing sustainable HRM, this study's findings recommend employing three distinct methodologies. Understanding the HR-related antecedents of sustainability reporting among Indonesian publicly listed firms would provide all stakeholders responsible for sustainability reporting with a clearer picture of how SR is formed and how the beliefs and perceptions of potential venture initiators impact their sustainability reporting. This study provides several significant contributions to practice, namely, identifying the HR-related antecedents of sustainability reporting among Indonesian publicly traded companies.