摘要：The establishment of a company cannot be separated from its environmental and social factors.Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community consider_x005f_x005f_x005f_x005f_x005f_x0002_ations of the company to provide social responsibility.This study finds out and em?pirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification.The authors investigate the dominant indicators in each industry classification based on sustainability reports.The data are obtained from 28 GRI G4-based company sustain?ability reports in 2016 and 2017.The analytical method in the study is the K-means clustering analysis.The results of study indicate the differences in GRI G4 in 2016 and 2017.The researchers find out that the dominant indicator expressed in the financial industry is an economic indicator.Meanwhile,in the mining,transportation and in?frastructure industries,basic and chemical industries etc.the dominant indicators to be disclosed are environmental indicators.This research provides a theoretical basis for sustainability and environmental reporting,particularly in the context of developing countries.It is expected that this study should also inform business practitioners as well as policymakers vis-à-vis sustainability reporting in practice.
关键词：The establishment of a company cannot be separated from its environmental and social factors.Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community consider_x005f_x005f_x005f_x005f_x005f_x0002_ations of the company to provide social responsibility.This study finds out and em?pirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification.The authors investigate the dominant indicators in each industry classification based on sustainability reports.The data are obtained from 28 GRI G4-based company sustain?ability reports in 2016 and 2017.The analytical method in the study is the K-means clustering analysis.The results of study indicate the differences in GRI G4 in 2016 and 2017.The researchers find out that the dominant indicator expressed in the financial industry is an economic indicator.Meanwhile,in the mining,transportation and in?frastructure industries,basic and chemical industries etc.the dominant indicators to be disclosed are environmental indicators.This research provides a theoretical basis for sustainability and environmental reporting,particularly in the context of developing countries.It is expected that this study should also inform business practitioners as well as policymakers vis-à-vis sustainability reporting in practice.
