Abstract:

This study aims to examines the practice of disclosing the SDGs in the companies’ report. This study uses agricultural industry as the context. This study uses agricultural industry as the context. The sustainability issues for agricultural industry is very important. Using 52 firms-years observations from agricultural industry in Asia, this study shows that the number of agricultural companies that report SDGs is very low, only 19.64% of companies. Based on the result the awareness and concern of the companies on the achievement of SDGs target still quite low. The most often report SDGs related to goals number 1 (to end poverty in all its forms everywhere) and 8 (to promote sustainable, inclusive and sustainable economic growth, full and productive employment, and decent work for all). The results also show that the agricultural companies put more focus on the social issues rather than environmental issues.