Abstract
This study aims to determine whether disclosure of the economic, environmental and social dimension in sustainability reporting by the company affects the earnings response coefficient. The research was conducted on the banking sector company listed in Indonesia, Malaysia and Thailand with the research period of 2020. The sampling technique is using the purposive sampling method with the total of 62 companies. The analysis techniques used in this study are descriptive analysis techniques and data regression by using EViews 12. The result shows a different effect between economic, environmental and social dimension disclosure on sustainability reports towards the earnings response coefficient in each country. In Indonesia, the economic, environmental and social disclosure has a significant effect on the earnings response coefficient. While only the economic dimension has a significant influence on the earnings response coefficient in companies listed in Malaysia and Thailand. This could be done by looking at the economic behaviour, especially in investing in each country.
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