| Issue |
E3S Web Conf.
Volume 605, 2025
The 9th International Conference on Energy, Environment, Epidemiology and Information System (ICENIS 2024)
|
|
|---|---|---|
| Article Number | 03042 | |
| Number of page(s) | 8 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202560503042 | |
| Published online | 17 January 2025 | |
Environmental disclosure practices in mining sector companies in Indonesia
1 Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
2 Economics Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
* Corresponding author: i.fajarini@mail.unnes.ac.id
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.
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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