The Digital Role in Environmental Sustainability: Corporate Social Responsibility Disclosure Performance and Quality of Earnings

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

This research explores several studies on the role of digital technology in environmental sustainability, corporate social responsibility performance (CSRP), and earnings quality. CSRP is expected to strengthen the quality of earnings in the financial statements of the company. This literature review analyzes studies that describe several related topics, such as the digital era, the role of the digital in environmental sustainability, CSRP, and the earnings quality in the financial reports. This work of research concludes that the digital era has a role to play in environmental sustainability and that CSRP should strengthen the quality of earnings in the financial statements. This research shows that companies with higher CSRP rank maintain their reputation, ensuring that their earnings report and financial statements are satisfactory. There are opportunities for future research on whether the result persists if either primary or secondary data are used as this work of research is a simple analysis of several published studies.
Original languageEnglish
Title of host publicationProceedings of The 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PublisherAtlantis Press
Pages145-148
Number of pages4
Volume426
ISBN (Electronic)978-94-6252-947-2
DOIs
Publication statusPublished - 3 Apr 2020
Event3rd International Conference on Vocational Higher Education (ICVHE 2018): “Understanding Digital World. From Theory to Practices.” - Batam, Indonesia
Duration: 2 Aug 20184 Aug 2018

Publication series

NameAdvances in Social Science, Education and Humanities Research
PublisherAtlantis Press
Volume426
ISSN (Electronic)2352-5398

Conference

Conference3rd International Conference on Vocational Higher Education (ICVHE 2018)
Country/TerritoryIndonesia
CityBatam
Period2/08/184/08/18

Keywords

  • digital era
  • environmental
  • sustainability
  • CSRP (JEL format)

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