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Beyond compliance: Sustainability reporting challenges and the future of integrated reporting in Indonesia
(Emerald, 2025) Suhardjo, I; Akroyd, Chris; Suparman, M
Purpose – This study examines the challenges of mandatory sustainability reporting and the perceptions that managers have of integrated reporting (IR) in Indonesia. Design/methodology/approach – Grounded in stakeholder and institutional theories, this interpretivist study uses a qualitative methodology employing semi-structured interviews with managers from Indonesian listed companies. This study explores the experiences of managers with mandatory sustainability reporting and analyzes their views using thematic analysis. Findings – Our findings extend prior research by identifying four interrelated sustainability reporting challenges: framework proliferation, materiality determination, assurance inadequacies, and resource constraints, forming a self-reinforcing cycle that perpetuates symbolic reporting despite mandatory requirements. Managers expressed a split view on IR, some saw it as a tool to improve communication, while others preferred separation to meet diverse audience needs. The study shows how organizations navigate institutional pressures and stakeholder expectations. These findings have timely implications for regulators, underscoring the need for standardized frameworks, sector guidance, and capacity building for meaningful adoption. Research limitations/implications – While this study offers new insights, its focus on managerial perspectives is a limitation. Incorporating views from other stakeholders such as investors and regulators could provide other understandings of sustainability reporting challenges and IR adoption. Originality/value – Our contribution lies in explaining how Indonesian listed companies navigate systemic sustainability reporting challenges under POJK51, conceptualizing these challenges as interlinked rather than discrete issues. By focusing on stakeholder and institutional tensions, we offer a grounded theoretical lens that can inform the design of future IR practices in developing countries.
Beyond the bottom line: a qualitative content analysis of sustainability performance drivers in Indonesian banks
(Emerald, 2025) Suhardjo, I; Akroyd, Chris; Suparman, M
Purpose: Banks are key to sustainable development, influencing corporate behavior by allocating capital towards sustainable initiatives. Because of this, they can drive the transition to a more sustainable future through financing, technical assistance and risk management. This study aims to identify the key drivers of sustainability performance in Indonesian banks by analyzing their sustainability reports. Design/methodology/approach: Grounded in stakeholder theory, we conducted a qualitative content analysis of the sustainability reports of two Indonesian banks (PT Bank CIMB Niaga Tbk [BNGA] and PT Bank Mandiri (Persero) [BMRI] from 2022 to 2023. The authors examined the alignment between materiality, strategy and stakeholder engagement, the presence of external assurance and the implementation of Green Taxonomy. The authors also analyzed the relationship between reported sustainability performance, firm valuation and environmental, social, and governance (ESG) risk ratings. Findings: The four key drivers that influence the sustainability performance of banks are the alignment of materiality, strategy and stakeholder engagement; implementation of Green Taxonomy; strong sustainability governance; and effective risk management. By incorporating environmental and social performance alongside governance and economic performance, these banks have demonstrated a comprehensive approach to sustainability that can positively impact their firm valuation and ESG risk ratings. This analysis showed that BNGA prioritizes customer data security, privacy and governance. BMRI highlights its own unique strengths in sustainability reporting with different priorities and commitments. Originality/value: This study contributes to the literature by providing insights into the specific drivers of bank sustainability performance in Indonesian. It offers practical recommendations for banks seeking to improve their sustainability practices and contribute to positive social and environmental impacts.
How management control becomes achievement control: “Entrepreneurs of the self” in a social enterprise
(Emerald, 2026) Adhariani, Desi; Akroyd, Chris
This study aims to investigate how a management control system (MCS) package in a social enterprise is enacted in achievement-oriented ways that support employees’ identification as “entrepreneurs of the self.” Design/methodology/approach - An interpretive qualitative case study of Waste4Change (W4C), a waste management enterprise in Indonesia, was carried out drawing on semi-structured interviews and organizational documents, analyzed through Foucault’s biopolitics and Han’s “achievement society.” Findings - MCS in W4C operate in achievement-oriented ways through cultural controls that promote autonomy and self-discipline, supporting employees’ identification as “self-entrepreneurs.” These cultural controls support planning, cybernetic and reward mechanisms so individuals internalize organizational goals as personal aspirations. As a result, control extends beyond coordination and monitoring to align behavior with W4C’s dual aims of financial performance and social impact. Practical implications - The study shows how social enterprises can design achievement-oriented MCS by using cultural controls to connect mission, targets and feedback, while monitoring unintended consequences such as uneven cultural alignment across departments and excessive performance pressure. Originality/value - This paper introduces achievement control systems as a conceptual extension of MCS packages, offering a theoretically grounded explanation of how control operates through autonomy, cultural embedding and internalized achievement norms. It advances understanding of management control in social enterprises by linking accounting, biopolitics and entrepreneurial subjectivity.
Muscle myography for human-machine interfaces: A review of sensing modalities and control interfaces
(Frontiers, 2026) Zhuwawu, Sudhir Solomon; Owen, Mahonri; Bifet, Albert; Dwivedi, Anany
Muscle myography encompasses a family of techniques for sensing muscle activity through its electrical, mechanical, and optical manifestations, offering non-invasive and embodied pathways for human–machine interaction. Unlike traditional input devices that are hand-centric and device-bound, myography-based interfaces enable hands-free, inclusive control for prosthetics, exoskeletons, teleoperation, and immersive computing, while also opening opportunities in rehabilitation and health monitoring. This review surveys the state of muscle myography with an emphasis on its implications for human–machine interfaces (HMIs). We examine established and emerging modalities—including electromyography (EMG), mechanomyography (MMG), forcemyography (FMG), electrical impedance myography (EIM), optomyography (OMG), and the recently introduced lightmyography (LMG)—highlighting their respective strengths, weaknesses, and the trade-offs between signal quality, robustness, and wearability. We also identify recurring challenges such as limb position effects, motion artifacts, sensor reliability, and clinical acceptability, and discuss strategies such as hybrid sensing, sensor fusion, and machine learning aimed at mitigating these issues. For the HMI community, the significance of muscle myography lies not only in technical performance but also in its potential to redefine interaction design, shifting toward interfaces that operate less as external devices and more as natural extensions of the human body.
Abusive supervision and employee empowerment: The moderating role of resilience and workplace friendship
(Sage, 2021) Arshad, Ayesha; Sun, Peter Yih-Tong; Desmarais, Fabrice
Several studies have explored why employees leave their organization in the face of abusive supervision. However, there is a lack of research on what makes employees continue with employment despite being affected by abusive supervision. This study responds to the calls made to analyze multiple mechanisms that employees use to cope with abusive supervision. It addresses this gap by examining employees’ psychological and social resources that can mitigate the effects of abusive supervision. We specifically consider employee psychological and structural empowerment, as well as resilience and workplace friendship. This is a time-lagged study using a sample of 146 postgraduate students who have a minimum of 2 years of work experience. Utilizing the tenets of conservation of resources theory, we find that damage to psychological empowerment plays a significant role in diminishing the work engagement and creativity of employees, as compared to structural empowerment. We also find that workplace friendship plays a significant role in weakening the damaging effects of abusive supervision on structural empowerment. Future studies should consider other psychological and social mechanisms that can mitigate the effects of abusive supervision. Moreover, organizations should work toward developing a culture of sharing and support between coworkers.