Strategi Retorika Naratif Laporan Keberlanjutan Perusahaan Pertambangan

Lala Anggun Putri Wandira (Fakultas Ekonomi dan Bisnis, Universitas Negeri Malang, Malang, Indonesia)
Sri Pujiningsih (Fakultas Ekonomi dan Bisnis, Universitas Negeri Malang, Malang, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)

Purpose: to explore sustainability disclosures based on GRI and identify the narrative rhetoric of sustainability reports in coal mining companies in Indonesia. Methodology/approach: content analysis method was used to identify 9 mining company sustainability reports during 3 years of observation. Data analysis through tracing the conformity of disclosures with GRI standards and identifying Aristotle's rhetoric, namely ethos, pathos and logos. Findings: (environmental disclosure indicators are the most reported and the logos narrative rhetoric strategy is the most used in coal mining companies' sustainability reports.Practical and Theoretical contribution/Originality: mining companies can use GRI and Aristotelian rhetorical strategies. This research enriches the study of narrative accounting from the perspective of Aristotle's rhetorical theory Research Limitation: the sample is limited to coal mining companies.