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Online Profitability Exposure, Firm Value, Along With Monitoring Of The Environment Frasetyo Angga Saputra; Dwi Prastowo Darminto; Syaril Djaddang
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 4 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i4.1005

Abstract

The overall market value of all the issued shares of the firm is its enterprise value. Incredibly, one amount of financiers have the cash for reimbursement to purchase all or a portion of the firm, and it is based on a book worth to a business's assets and liabilities. Enterprise worth may be calculated using a variety of methods, and the approach you use will often count on the particulars of your business and the assessment's goal. With sustainability reporting serving as a mediator factor, Its goal aims to ascertain how Internet financial performance and sustainability reporting impact corporate value. 33 businesses operating in the mining and industrial sectors between 2020 and 2022 make up the study's sample. The financial and sustainability reports of such firms provided the data for our investigation. The results demonstrate sustainability regarding monetary results in terms of the Internet.
Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry Nurmala Ahmar; Tri Astuti; Dwi Prastowo Darminto; Calya Sekar; Muhammad Asyraf
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1165

Abstract

This article examines the practice of greenwashing in the sustainability reports of three major palm oil companies in Southeast Asia: PT A, PT B, and PT C. Employing the Critical Discourse Analysis (CDA) approach developed by Fairclough, this study analyzes the 2024 sustainability reports of these companies to identify the diction, discursive structures, and ideologies reproduced through corporate narratives. The findings reveal notable similarities in the use of symbolic language such as “zero deforestation,” “100% traceability,” and “net zero emission”, which are presented without methodological transparency or the inclusion of counter-narratives from civil society. Each of these companies constructs sustainability discourse as a tool for reputation and legitimacy rather than as a genuine instrument for ecological and social transformation. This article recommends a reformulation of sustainability reporting to be more reflective and accountable, incorporating risk disclosure, third-party audits, and the voices of affected communities.