Article Per Year (5 Year)
p-Index From 2021 - 2026
2.957
P-Index
This Author published in this journals
All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia IRJE (Indonesian Research Journal in Education) Journal of Education Technology EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Buana Ilmu Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Journal for Lesson and Learning Studies INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati International Journal Administration, Business & Organization Dinamika Pendidikan
Disman
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
A GRI-BASED ESG DISCLOSURE DATASET FOR PALM OIL, PULP AND PAPER, AND FORESTRY COMPANIES IN INDONESIA Tegar; Disman; Heny Hendrayati; Puspo Dewi Dirgantari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20282403

Abstract

This article presents an original Environmental, Social, and Governance (ESG) disclosure dataset constructed through systematic dual-coder content analysis for Indonesian forest-utilizing companies listed on the Indonesia Stock Exchange (IDX). The dataset encompasses 71 company-year observations from 41 unique companies across fiscal years 2023 and 2024, covering three sectors: palm oil (21 companies, 37 observations), pulp and paper (11 companies, 21 observations), and forestry and wood products (9 companies, 13 observations). ESG disclosure was assessed using 144 indicators derived from the Global Reporting Initiative (GRI) Standards, comprising 72 Governance, 32 Environmental, and 40 Social items. Each indicator was scored using a binary approach (1 = disclosed, 0 = not disclosed), with inter-coder reliability yielding Cohen's kappa coefficients of 0.85 to 0.91. This dataset addresses a critical gap in ESG disclosure research for Indonesia's forest-utilizing sector, which faces increasing international scrutiny under the European Union Deforestation Regulation (EUDR). The data can be reused for analyzing disclosure determinants, conducting subsector comparisons, evaluating the effectiveness of sustainability certification schemes, and benchmarking corporate transparency against regulatory requirements. The full dataset is publicly deposited at Mendeley Data (DOI: 10.17632/hnsb3h9353.2) under a CC BY 4.0 license.
Co-Authors Abdul Azis Wahab Ade Sobandi, Ade Amalia Nabila Salim Arief Yanto Rukmana Atep Sujana Baskara, Agus Budi Harto Deni Nugraha Dewantara, Bachtiar Dodi Eeng Ahman, Eeng Fajar Utomo, Fajar Hady Siti Hadijah Hari Mulyadi, Hari Hema Halimatusyadiah Heny Hendrayati Herlianti, Elva Ikaputera Waspada Imas Purnamasari Ismaul Fitroh Janah Sojanah, Janah Kokom Komalasari Latif, Brilian Sejatining Listiana, Amalia M. Arief Ramdhany Mamat Ruhimat, Mamat Maula, Afief Maula Novendra Maya Sari MUHAMMAD YUSUF Munawar, Asep Nandang Nandang Nugraha Puspo Dewi Dirgantari Rismawati, Dede Saripudin, Didin Sumarni, Teti Suryana Syarif Alamsyah Tegar Tjutju Yuniarsih, Tjutju Wahyu Sopandi Yasir Maulana Yayat Supriyatna