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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Akuntansi dan Bisnis Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Sosial Svarga Pena: Jurnal Pengabdian Kepada Masyarakat
Yuni Pristiwati Noer Widianingsih
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Accounting Profession Journal (APAJI)

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UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR: English Simon Nisja Putra Zai; Yuni Pristiwati Noer Widianingsih
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.271

Abstract

This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts.
Co-Authors Amru Sukmajati, Amru Nurkhayati, Eko Nurkhayati, Eko Diyah Prijanto, Tulus Simon Nisja Putra Zai Slamet Santosa Syukriyana, Dzikriya Tulus - Prijanto Zai, Simon