Indonesia Conference Directory

Purpose – Research aims to provide the concept of sustainability disclosure in annual report by local government in Indonesia since less research has been done to discuss about that topic. Based on government-s commitment to implement SDG-s in any sector, therefore, sustainability disclosure is parallel with one of SDG-s goal related to the environment. Design/methodology/approach – Systematic literature review is used as research method based on research articles which contain sustainability disclosure, local government, and public sector as the keywords. Systematic literature review objectives are doing synthesize research and receiving certain questions comprehensively by organizing replicative articles (Little, 2008). Findings – Conceptual framework to applied sustainability disclosure in the annual report by local government. Sustainability is important to be reported in Indonesia regarding severe environmental damage and the importance of legitimacy from society making. The proposed framework is in line with triple bottom line concept which consist of general, economic, social and environmental information disclosure. Originality/value – Indonesia needs sustainability disclosure for the unique character and geographic.