Sustainability reporting
is an important aspect of corporate transparency, especially in the technology
sector which has high potential to support sustainable business practices.
However, the effect of sustainability reporting on company performance is still
a matter of discussion and debate, especially in multidimensional performance
measurement that covers various aspects. This study aims to analyze the effect
of sustainability reporting on operational, financial, market and multidimensional
performance of technology companies in Indonesia.
The data used in this
research is taken from technology companies listed on the Indonesia Stock
Exchange (IDX) for the period 2021-2023. The analysis method used is multiple
linear regression using the SPSS for Windows application using quantitative
descriptive data processing. The number of samples was 20 companies and the
control variables in the study were company age, company size, and financial
leverage.
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