TY - JOUR
T1 - Disclosure of enterprise risk management in ASEAN 5
T2 - 1st Journal of Environmental Science and Sustainable Development Symposium, JESSD 2020
AU - Chairani,
AU - Siregar, Sylvia Veronica
N1 - Funding Information:
The first authors would like to express gratitude to the Ministry of Education and Culture of the Republic of Indonesia for awarding the "Beasiswa Unggulan." Both authors also would like to thank Universitas Indonesia for providing the PITMA research grant.
Publisher Copyright:
© Published under licence by IOP Publishing Ltd.
PY - 2021/4/1
Y1 - 2021/4/1
N2 - The purpose of this study is to analyze the disclosure of Enterprise Risk Management (ERM) and identification of risk, including sustainable development-related risks in ASEAN 5 countries (Indonesia, Malaysia, Thailand, Singapore, Philippines) based on industry, country, and disclosure trends every year. ERM disclosures were examined through a content analysis of the 2014-2018 (5 years). The results show that ERM disclosure quality has been increased every year, and the disclosure of ERM is followed by sustainability development-related environmental, social, and governance (ESG) risk. Based on the type of industry, manufacturing and financial industries are the highest in performing ERM disclosures. Based on the country, Thailand and Malaysia make better ERM disclosures. Our results recommend for government to make regulations in ensuring compliance with ERM disclosures. Increased ERM disclosure has responses to globalization and regulation; companies are required to analyze ESG risks through ERM disclosures.
AB - The purpose of this study is to analyze the disclosure of Enterprise Risk Management (ERM) and identification of risk, including sustainable development-related risks in ASEAN 5 countries (Indonesia, Malaysia, Thailand, Singapore, Philippines) based on industry, country, and disclosure trends every year. ERM disclosures were examined through a content analysis of the 2014-2018 (5 years). The results show that ERM disclosure quality has been increased every year, and the disclosure of ERM is followed by sustainability development-related environmental, social, and governance (ESG) risk. Based on the type of industry, manufacturing and financial industries are the highest in performing ERM disclosures. Based on the country, Thailand and Malaysia make better ERM disclosures. Our results recommend for government to make regulations in ensuring compliance with ERM disclosures. Increased ERM disclosure has responses to globalization and regulation; companies are required to analyze ESG risks through ERM disclosures.
UR - http://www.scopus.com/inward/record.url?scp=85104194868&partnerID=8YFLogxK
U2 - 10.1088/1755-1315/716/1/012101
DO - 10.1088/1755-1315/716/1/012101
M3 - Conference article
AN - SCOPUS:85104194868
SN - 1755-1307
VL - 716
JO - IOP Conference Series: Earth and Environmental Science
JF - IOP Conference Series: Earth and Environmental Science
IS - 1
M1 - 012101
Y2 - 28 September 2020 through 30 September 2020
ER -