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I Kadek Widhiarta Bagus Prawiro
University of Brawijaya
Economics, Econometrics & Finance

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Determinan Pengungkapan Biodiversitas pada Perusahaan Pemimpin Pasar di Sektor Pertambangan I Kadek Widhiarta Bagus Prawiro; Erwin Saraswati
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.460

Abstract

This study aims to examine the determinants of biodiversity disclosure in global market-leader mining companies. Utilizing secondary data derived from sustainability reports, annual reports, and financial statements published by each company for the period 2019–2024, this research comprises 108 observations from 24 companies selected through purposive sampling. The data were analyzed using multiple linear regression with EViews 12 software. The results indicate that the company's debt-to-equity ratio and the number of mineral types extracted significantly influence biodiversity disclosure. Conversely, the level of regulatory enforcement in each country and the utilization of Big 4 assurance services show no impact on biodiversity disclosure. This study offers practical contributions for stakeholders and regulators in understanding the factors driving biodiversity disclosure
Co-Authors Erwin Saraswati