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Rahmat Saleh
Universitas Surabaya
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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
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v8i2.12236

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.
Co-Authors Abdul Kohar Ade Latifa, Ade Adi Kurniawan, Eka Afriva Khaidir Akhyar, M. Nur Alqarni, Wais Andi Faisal Bakti & Venny Eka Meidasari Andi Mariani Z., Andi Anggraini, Titi Anita Munawwaroh, Anita Asmara, Galuh Jati Asty Khairi Inayah Syahwani Baswindro Costa, Tiago Dadang Iwan Riswandi Daniel Happy Putra Deni Yanuar, M. Ikom Deny Setiawan Dini Yuniarti Ditaellyana Artha Dwiyana, Asnurbaety Fatoni, Zainal Fernando, Lanang Koko Gea Dwi Asmara Ginoga, Lesia Fatma Hadikusumo, Reina A. Hayatun Nufus Henrie Buchari, Henrie Hizir, Hizir Husna, Mawaddatul Iban, Angela Ibnu, Fitranita Iman Firmansyah Iman Firmansyah Irwan Irwan Ismail Ismail Iza, Nikmatul Jalil.M, Abd. Khalisni Khoirun Nisa Lesia Fatma Ginoga Lestari, Mathilda Sri Lisdayanti, Lisdayanti Lutfi Nurcholis Mashur Razak Meita Sondang Rizki, Meita Sondang Merdekawati, Eka Moh. Basri Muchsin Muchsin Nashiruddin, Rafie Neni Murniati Ningrum, Vanda Norman Luther Aruan, Norman Luther Nurdin, Andi Asmiati Oktafiani, Irin Pratama, Dhipo Rahmat Saleh Rahmatul Ahya Ramadhan, Masri Ramadhani, Suci Qadriana Ratih Pratiwi Resti Jayeng Ramadhanti Riyanto Riyanto Riyanto Roni Ekha Putera Rosyanti, Novi Ruslan, Arief Sabri Sabri Safar Nasir, Muhammad Salfiadis, Salfiadis Sianipar, Henry Siti Zubaidah Sitohang, Marya Yenita Soehartono SRI RAHAYU Suharni M.Pd Sujatmiko Sujatmiko Sunuyeko , Nurcholis Susriyati Mahanal Syahidin Syahidin, Syahidin Syahwani, Asty Khairi Inayah Syamsudin, Muhammad Hasan TUNJUNG SULAKSONO Ummah, Roisatul Ummi Chasanah, Ummi Utami, Dian Wahyu Utomo, Muhajir Varita, Nirma Wasilah Wasilah Wibowo, Wahyu Adi Setyo Wulandari, Nurafifah Yamaly, Fadhil Yusnaini Yusnaini Zakia Asrifah Ramly Zetra, Aidinil