Pengaruh Kualitas Sustainability Reporting terhadap Kesejahteraan Karyawan dan Reputasi Perusahaan

Anugrah  Jilan Alifvio

doi:10.37478/jeq.v6i2.7901

Authors

Anugrah Jilan Alifvio Universitas Muhammadiyah Jember

DOI:

https://doi.org/10.37478/jeq.v6i2.7901

Abstract

This conceptual article aims to theoretically and critically examine the influence of sustainability reporting (SR) quality on employee welfare and corporate reputation through a systematic literature synthesis based on the Six W framework (Who, When, Where, How, What, Why). The study analyzes 15 empirical and conceptual studies published between 2022 and 2026 from national and international accounting journal databases. The literature synthesis demonstrates that high-quality SR characterized by transparent ESG disclosure, comprehensive material information, reporting consistency, and independent verification is positively correlated with enhanced corporate reputation. However, a significant gap remains regarding the direct impact of SR on employee welfare, particularly in equitable remuneration, occupational health and safety, and human resource development. The novelty of this study lies in the construction of an integrative conceptual model connecting SR quality simultaneously to two distinct dependent variables within a unified theoretical framework supported by legitimacy theory, stakeholder theory, and signaling theory. The resulting conceptual framework is expected to serve as a foundation for future empirical research and policy implications for mandatory disclosure regulation in Indonesia.

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Keywords:

Sustainability Reporting, Disclosure Quality, Employee Welfare, Corporate Reputation, ESG, Literature Review

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