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All Journal Indonesian Journal of Sustainability Accounting and Management SENTIA 2015 Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Kontigensi: Jurnal Ilmiah Manajemen Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Indonesian Journal of Business Analytics (IJBA) Indonesian Journal of Sustainability Accounting and Management Barista : Jurnal Kajian Bahasa dan Pariwisata Jurnal Pengabdian Kepada Masyarakat
Andi Kusuma Indrawan
Jurusan Akuntansi, Politeknik Negeri Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Indonesian Journal of Sustainability Accounting and Management

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Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

Abstract

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.
Co-Authors Aang Afandi Apit Miharso Dyah Metha Nurfitriasih Eki Andhika Ratnawardhani Elvyra Handajani Erlin Melani Fadelis Sukya Galuh Kartiko Jarnuzi, Ahmad Jaswadi Kartika D.S. Susilowati Kurnia Ekasari Kusmintarti, Anik Muhammad Muwidha Novi Nugrahani Nurafni Eltivia Retnaning Ayu Dyah Sawitri Riwajanti, Nur Indah Siti Amerieska