Exploring the implementation of sustainable development goals: a comparison between private and state-owned enterprises in Indonesia.

This study explores the extent of the United Nations Sustainability Development Goals (UN SDGs) implementations by listed companies in Indonesia. It also evaluates whether the SDG practices differ between state-owned enterprises (SOEs) and private companies listed in the Indonesia Stock Exchange (IDX). The main contributions of this paper are twofold: (1) it compares SGD reports and disclosures of listed SOEs vis-à-vis listed private companies in a developing country, and (2) it evaluates and compares the SGDs disclosures before and during the COVID-19 pandemic.