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Abidin, Nur Hikmah Lestari
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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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.
Co-Authors Anas, Nurul Inayah Aulia Nurhidayana, Nurhidayana Resmail, Aliyah Aqila