Abstract
The purpose of this study is to cluster analyses on Disclosure of Sus-tainability Reporting and Corporate Values and looks at the characteristics ofcompanies that are more concerned about environmental and social issues. Thisresearch was conducted using a quantitative approach. Relevant data were obtainedfrom 110 public companies in Indonesia that made sustainability reporting in 2020.Data analysis was carried out using a statistical method, namely Cluster Analysis.The results of this study are grouping of companies based on corporate governancestructure, firm size, ownership structure, corporate posture, board qualification,and experience, sustainability reporting regulations, sustainability reporting dis-closure, and firm value. The results obtained in cluster 1 consist of 49 companymembers, while in cluster 2 it consists of 61 company members
Sofwan Farisyi
M. Al Musadieq
Hamidah nayati Utami
Cacik Damayanti