ABSTRACT
The main objective of all business is to generate maximum profits as well as contribute to society and the environment. The society and environmental concerns can be demonstrated through sustainability reporting, an assessment indicator considered when making investment decisions. Therefore, the purpose of this study is to obtain empirical evidence on the effect of sustainability reporting on a company's profitability. It focuses on four Indonesian building construction as a consequence of deliberate purposive sampling techniques. The data collection is carried out using content business analysis to investigate the disclosure in sustainability reports. Furthermore, the analysis is conducted through panel data regression. The finding shows that sustainability reporting significantly affects profitability proxied by Return on Equity (ROE). Therefore, the companies in building construction subsector must comply with all aspects of sustainability report which consist of economic, social, and environmental comprehensively. Furthermore, investors should invest in firms that have adequately and honestly reported on sustainability to make a long-term return.
