Pengungkapan Komponen Sustainability dan Pengaruhnya Terhadap Kinerja Perusahaan

Abstract

Sustainability reports in Indonesia have been mandatory for financial institutions and public companies since 2019 and listed companies since 2020. Companies disclose their sustainability activities through sustainability reports to inform investors and other stakeholders. Students of Siber Asia University Accounting Study Program mostly work in the financial sector so knowledge related to sustainability reporting is needed. In addition, there are also students who have become investors so that knowledge related to sustainability components and their influence on company performance is needed.  This community service is carried out in the form of socialization which consists of providing material, questions and answers and interactive discussions. The target participants in this activity were students of the accounting study program at Siber Asia University and the general public totaling 60 people. This activity was carried out online using zoom media.  The results of these activities showed that the participants were enthusiastic about participating in the socialization activities from start to finish, this can be seen from the participants' activeness in discussing. The participants' knowledge related to the disclosure of sustainability components and how it affects company performance also increased, this can be seen from the participants' ability to answer questions given related to the material.