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All Journal JESH: Journal of Economics, Social, and Humanities
Trisnawati Rahayu
Universitas Muhammadiyah Purwokerto

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Greenwashing or Accountability? The Influence of Media Exposure, Environmental Performance and Firm Size on Sustainability Disclosures in Indonesia Mining Companies Zain Fadhlurrohman; Fatoumata Kijera; Happiness Zana; Maleekha Ollyvia Rifki; Trisnawati Rahayu
Journal of Economics, Social, and Humanities Vol. 4 No. 2 (2026): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v4i2.581

Abstract

This study aims to examine the influence of media exposure, environmental performance, and firm size on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Sustainability disclosure has become increasingly important due to growing stakeholder demands for transparency and corporate accountability regarding environmental and social impacts. This research employs a quantitative approach using panel data collected from 17 mining companies, resulting in 51 observations. Data were obtained from annual reports, sustainability reports, PROPER ratings issued by the Ministry of Environment and Forestry, and media publications related to sustainability issues. The data were analyzed using panel data regression with the Fixed Effect Model and robust standard errors. The results indicate that media exposure does not have a significant effect on sustainability disclosure. Environmental performance has a significant negative effect on sustainability disclosure, suggesting that companies with lower environmental performance tend to disclose sustainability information more extensively. Meanwhile, firm size has a positive and significant effect on sustainability disclosure, indicating that larger companies provide broader sustainability disclosures than smaller companies. These findings suggest that sustainability disclosure may function both as a form of corporate accountability and as a strategy to maintain legitimacy. Therefore, stakeholders should evaluate not only the extent of sustainability disclosure but also its consistency with actual environmental performance.
Co-Authors Fatoumata Kijera Happiness Zana Maleekha Ollyvia Rifki Zain Fadhlurrohman