Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals

Abstract

Objective – The purpose of this research article is to assess how the integrated reporting <IR> is implemented into a regional investment information system (RIIS). Within build insight into regional investment management in line with sustainable development goals (SDGs). Methodology –This research was conducted on local governments in Indonesia that have implemented RIIS. Using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations, and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings – The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table showing a value of 37.65. Based on this result showed OF > EF, it is evidence for being of corresponding between integrated thinking that fits with <IR>. The level of relationship towards SDGs information communication has a Pearson correlation coefficient of 0.2894, as a low relationship. Novelty – This research article contributes practical implications where regional government entities to be effective implementers of <IR> practices for communication for regional investment management. As an insight in the viewing the growing debate on the merits of <IR> as a voluntary reporting initiative including for the local government sector, which has been adopted by other <IR> organizations as a mandatory initiative. The results of this research provide a fundamental way for a regional investment strategy that facilitates communication of the achievement of the SDGs in a global context. Type of Paper: Empirical JEL Classification: M40, M9. Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals Reference to this paper should be made as follows: Hifni, S; Sayudi, A; Wijaya, R. (2022). Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals, J. Fin. Bank. Review, 7(1), 71 – 85. https://doi.org/10.35609/jfbr.2022.7.1(5)