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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Bibliographic Details
Main Authors: Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih
Format: Article
Language:English
Published: Universitas Kristen Indonesian Paulus 2025-01-01
Series:Accounting Profession Journal (APAJI)
Subjects:
Online Access:https://ojsapaji.org/index.php/apaji/article/view/271
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