Environmental disclosure practices in mining sector companies in Indonesia
This study aims to analyze the environmental disclosure practices of mining sector companies in Indonesia. The report also explores the determinants that influence environmental disclosure: profitability, company size, company age, and environmental performance. This research uses a sample of 45 min...
Saved in:
| Main Authors: | , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2025-01-01
|
| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/05/e3sconf_icenis2024_03042.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832098531319480320 |
|---|---|
| author | Fajarini Sri Wahyuningrum Indah Oktavilia Shanty Suryarini Trisni Wahyudin Agus Reswari Hasna Pratista Ardhana Putri Wulandari Marceylla |
| author_facet | Fajarini Sri Wahyuningrum Indah Oktavilia Shanty Suryarini Trisni Wahyudin Agus Reswari Hasna Pratista Ardhana Putri Wulandari Marceylla |
| author_sort | Fajarini Sri Wahyuningrum Indah |
| collection | DOAJ |
| description | This study aims to analyze the environmental disclosure practices of mining sector companies in Indonesia. The report also explores the determinants that influence environmental disclosure: profitability, company size, company age, and environmental performance. This research uses a sample of 45 mining sector companies listed on the IDX for 2020-2022. The collected data is analyzed using descriptive statistics and multiple linear regression analysis. The results indicate that environmental disclosure in Indonesia, based on the GRI Standards 2021, remains relatively low. Company size has a positive effect on environmental disclosure, whereas profitability, company age, and environmental performance do not have an impact on environmental disclosure. |
| format | Article |
| id | doaj-art-91e46f5cf642427b9302bece92f0351b |
| institution | Kabale University |
| issn | 2267-1242 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj-art-91e46f5cf642427b9302bece92f0351b2025-02-05T10:49:10ZengEDP SciencesE3S Web of Conferences2267-12422025-01-016050304210.1051/e3sconf/202560503042e3sconf_icenis2024_03042Environmental disclosure practices in mining sector companies in IndonesiaFajarini Sri Wahyuningrum Indah0Oktavilia Shanty1Suryarini Trisni2Wahyudin Agus3Reswari Hasna Pratista Ardhana4Putri Wulandari Marceylla5Accounting Department, Faculty of Economics and Business, Universitas Negeri SemarangEconomics Department, Faculty of Economics and Business, Universitas Negeri SemarangAccounting Department, Faculty of Economics and Business, Universitas Negeri SemarangAccounting Department, Faculty of Economics and Business, Universitas Negeri SemarangAccounting Department, Faculty of Economics and Business, Universitas Negeri SemarangAccounting Department, Faculty of Economics and Business, Universitas Negeri SemarangThis study aims to analyze the environmental disclosure practices of mining sector companies in Indonesia. The report also explores the determinants that influence environmental disclosure: profitability, company size, company age, and environmental performance. This research uses a sample of 45 mining sector companies listed on the IDX for 2020-2022. The collected data is analyzed using descriptive statistics and multiple linear regression analysis. The results indicate that environmental disclosure in Indonesia, based on the GRI Standards 2021, remains relatively low. Company size has a positive effect on environmental disclosure, whereas profitability, company age, and environmental performance do not have an impact on environmental disclosure.https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/05/e3sconf_icenis2024_03042.pdf |
| spellingShingle | Fajarini Sri Wahyuningrum Indah Oktavilia Shanty Suryarini Trisni Wahyudin Agus Reswari Hasna Pratista Ardhana Putri Wulandari Marceylla Environmental disclosure practices in mining sector companies in Indonesia E3S Web of Conferences |
| title | Environmental disclosure practices in mining sector companies in Indonesia |
| title_full | Environmental disclosure practices in mining sector companies in Indonesia |
| title_fullStr | Environmental disclosure practices in mining sector companies in Indonesia |
| title_full_unstemmed | Environmental disclosure practices in mining sector companies in Indonesia |
| title_short | Environmental disclosure practices in mining sector companies in Indonesia |
| title_sort | environmental disclosure practices in mining sector companies in indonesia |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/05/e3sconf_icenis2024_03042.pdf |
| work_keys_str_mv | AT fajarinisriwahyuningrumindah environmentaldisclosurepracticesinminingsectorcompaniesinindonesia AT oktaviliashanty environmentaldisclosurepracticesinminingsectorcompaniesinindonesia AT suryarinitrisni environmentaldisclosurepracticesinminingsectorcompaniesinindonesia AT wahyudinagus environmentaldisclosurepracticesinminingsectorcompaniesinindonesia AT reswarihasnapratistaardhana environmentaldisclosurepracticesinminingsectorcompaniesinindonesia AT putriwulandarimarceylla environmentaldisclosurepracticesinminingsectorcompaniesinindonesia |