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All Journal Journal of Educational Sciences Bata Ilyas Journal of Accounting Annusfy
Nurhidayana, Nurhidayana
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Religion Humanities Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Journal : Annusfy

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Analisis Pengungkapan K3 Dan Kontribusi SDGS di Industri Pertambangan Tahun 2024 Anas, Nurul Inayah Aulia; Nurhidayana, Nurhidayana; Abidin, Nur Hikmah Lestari; Resmail, Aliyah Aqila
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/qy4nq898

Abstract

This study analyzes the disclosure of Occupational Health and Safety (OHS) practices and their contribution to the Sustainable Development Goals (SDGs) in the Indonesian mining sector during 2024, focusing on PT Adaro and PT Merdeka Copper Gold Tbk. Using a document-based qualitative content analysis of sustainability reports and publicly available company information, the research evaluates three dimensions policy, program, and Outcome to assess alignment with SDG 3 (Good Health and Well-being) and SDG 8 (Decent Work and Economic Growth). Findings reveal significant variations in OHS implementation. PT Adaro demonstrates strong integration with structured programs and measurable Outcomes (score 24/27), whereas PT Merdeka Copper Gold Tbk displays limited implementation impacts and largely normative disclosures (score 15/27). These findings confirm gaps in OHS integration within sustainability reporting as noted in previous literature. This study highlights the importance of measurable performance indicators to strengthen corporate accountability and contributions to national sustainability goals.
Humanizing Sustainability : Analisis Pengungkapan Aspek Sosial ESG LQ45 Tahun 2024 Anas, Nurul Inayah Aulia; Nurhidayana, Nurhidayana; Abidin, Nur Hikma Lestari; Resmail, Aliyah Aqila
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 4 (2025): December 2025, Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/vvzxt947

Abstract

This research aims to explore how companies included in the LQ45 index disclose social aspects within the Environmental, Social, and Governance (ESG) framework in their 2024 sustainability reports. Through document analysis of Sustainability Reports and supporting literature, this study maps the quality and comprehensiveness of disclosures based on GRI 401–406 social indicators. The results show disparities between sectors: companies in the mining, energy, and banking sectors have more detailed disclosures, particularly on employment and occupational safety aspects, while the FMCG, property, and technology sectors still show limited disclosures, particularly on issues of diversity, industrial relations, and anti-discrimination
Co-Authors Abidin, Nur Hikma Lestari Abidin, Nur Hikmah Lestari Anas, Nurul Inayah Aulia Destrinelli Destrinelli Hendra Budiono Mushoddiq Rahman, Ahmad Nashiruddin Nazwar, Muh. Naufal Resmail, Aliyah Aqila Ryketeng, Masdar