Accounting Profession Journal (APAJI)
Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)

UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR: English

Simon Nisja Putra Zai (Unknown)
Yuni Pristiwati Noer Widianingsih (Unknown)

Article Info

Publish Date
27 Jan 2025

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.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...