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All Journal Gadjah Mada International Journal of Business Widya Cipta : Jurnal Sekretari dan Manajemen
Wulandari, Nurafifah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of CSR Disclosure Practice in Sustainability Reports: A Case Study of Mining and Agriculture Companies in the Indonesia Sharia Stock Index Wulandari, Nurafifah; Saleh, Rahmat
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 8, No 2 (2024): September 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v8i2.22818

Abstract

The urgent need for CSR disclosure is not only for the company's internal needs in accountability, transparency, risk management, and business sustainability but also includes compliance with regulations and ensuring the reputation of the company's image for the trust of stakeholders, especially the surrounding community. The current situation related to the activities of mining and agricultural companies, which are risky and sensitive to the social environment and political economy, has become a major concern for various parties in Indonesia. Corporate Social Responsibility (CSR) has now become an obligation for companies that run their business activities directly or related to natural resources, which can be reported in the sustainability report. The study aims to determine the description of CSR disclosure practices in sustainability reports with the Sharia Enterprise Theory (SET) approach. The measurement indicators used are the GRI Standard and Sharia compliance, which consists of 4 categories in measuring CSR disclosure carried out by the content analysis method. This research was conducted on companies listed on the Indonesian Sharia Stock Index (ISSI). The number of samples in this study was 11 companies consisting of 6 mining companies and five agricultural companies obtained by purposive sampling technique. This study did not include the 2020-2024 period in the analysis because the global economic crisis due to the COVID-19 pandemic made companies change their priorities. The results showed that, in general, the concept of SET in CSR disclosure has been applied by companies in terms of habluminallah and habluminannas, with an average disclosure of 47 items out of 123 items per company. The company that disclosed the most was PT Timah Tbk, with a score of 65 items, and the lowest was PT Austindo Tbk, which had 30 items. Our findings have alternative implications for the government in several ways, including strengthening regulations and policies, supervision and law enforcement, incentives and support, and pressure on companies to provide space for public involvement and participation.
ESG Controversy as a Moderator of the Impact of Environmental, Social, and Governance Indicators on High-Profile Companies' Performance in Asia Saleh, Rahmat; Wulandari, Nurafifah
Gadjah Mada International Journal of Business Vol 27, No 3 (2025): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.110605

Abstract

The purpose of this research paper is to analyze the relationship of each en- vironmental, social, and governance (ESG) aspect to the performance of high-profile companies, and the purpose of this study further analyzes the role of moderating ESG controversies on the relationship of every aspect of ESG disclosure to corporate perfor- mance. Application of research observation data, using observations from 2010 to 2019, is a company in an Asian country listed on the Sustainable Stock Exchange, which requires companies to publish and report ESG aspects. This study excludes the period 2020-2024 from the analysis because the global economic crisis due to the COVID-19 pandemic has caused the company to change its priorities. The purposive sampling method was used in this study, obtaining 847 samples of observational data from seven countries in the Asian region. Regression moderation analysis was used to examine the relationship between each aspect of ESG and the performance of high-profile companies with the controversy of ESG as a moderation variable. The study results obtained findings that social and gov- ernance aspects have a positive and significant effect on the performance of high-profile companies. However, environmental aspects were found to be insignificant. The findings of the ESG controversy weaken the relationship between social and governance aspects of high-profile company performance, and the ESG controversy does not moderate the relationship of environmental disclosure to company performance.
Co-Authors Rahmat Saleh