INTEGRATED REPORTING <IR> IMPLEMENTATION: THE CONVERGENT PATH AND CONTINGENT ROLE AS AN INITIATIVE TO EFFECTIVE ENVIRONMENTAL REPORTING IN INDONESIA

Abstract

Purpose: This study aims to examine how the implementation of integrated reporting <IR> with a convergent path and the role of contingent theory for increasing the effectiveness of environmental reporting in sustainable development in Indonesia. Design/methodology/approach: As a quantitative systematic literature review, with 100 (one hundred) reviewed articles themed <IR>, and sustainability reporting (SR). Using the c-square test, to measure the role of the theory of truth convergence and the role of contingent theory in explaining the effectiveness of environmental reporting through <IR> implementation. Findings: Convergence path with convergence truth theory and contingent theory play a role towards the implementation of <IR> in a low relationship to increase the effectiveness of environmental reporting in Indonesia. Implication: Although the integrated reporting frameworok <IRF> does not mandatory yet require environmental disclosure in reporting, but with the acceptability of value creation over time, this can strengthen the role of environmental reporting in sustainability reporting (SR) which has so far used a historical-evaluative values. Originality: the path of convergence in the role of the theory of truth in this research, and the role of contingency theory, has implications for role of policy makers as stakeholder in Indonesia in strengthening the reconstruction of logic with certain scenarios towards the effectiveness of environmental reporting.