UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR
This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX...
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| Format: | Article |
| Language: | English |
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Universitas Kristen Indonesian Paulus
2025-01-01
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| Series: | Accounting Profession Journal (APAJI) |
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| Online Access: | https://ojsapaji.org/index.php/apaji/article/view/271 |
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| _version_ | 1832574342620250112 |
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| author | Simon Nisja Putra Zai Yuni Pristiwati Noer Widianingsih |
| author_facet | Simon Nisja Putra Zai Yuni Pristiwati Noer Widianingsih |
| author_sort | Simon Nisja Putra Zai |
| collection | DOAJ |
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This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts.
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| format | Article |
| id | doaj-art-5e8dfca123974caa89f0d44ccd797537 |
| institution | Kabale University |
| issn | 2715-7695 2686-0058 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Kristen Indonesian Paulus |
| record_format | Article |
| series | Accounting Profession Journal (APAJI) |
| spelling | doaj-art-5e8dfca123974caa89f0d44ccd7975372025-02-01T18:16:42ZengUniversitas Kristen Indonesian PaulusAccounting Profession Journal (APAJI)2715-76952686-00582025-01-017110.35593/apaji.v7i1.271UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTORSimon Nisja Putra Zai0Yuni Pristiwati Noer Widianingsih1School of Economics Swasta MandiriSchool of Economics Swasta Mandiri This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts. https://ojsapaji.org/index.php/apaji/article/view/271biodiversitydisclosurebiodiversity accountingcomplianceglobal reporting initiative |
| spellingShingle | Simon Nisja Putra Zai Yuni Pristiwati Noer Widianingsih UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR Accounting Profession Journal (APAJI) biodiversity disclosure biodiversity accounting compliance global reporting initiative |
| title | UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR |
| title_full | UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR |
| title_fullStr | UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR |
| title_full_unstemmed | UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR |
| title_short | UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR |
| title_sort | uncovering transparency in biodiversity accounting standards in indonesia s mining sector |
| topic | biodiversity disclosure biodiversity accounting compliance global reporting initiative |
| url | https://ojsapaji.org/index.php/apaji/article/view/271 |
| work_keys_str_mv | AT simonnisjaputrazai uncoveringtransparencyinbiodiversityaccountingstandardsinindonesiasminingsector AT yunipristiwatinoerwidianingsih uncoveringtransparencyinbiodiversityaccountingstandardsinindonesiasminingsector |