PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research
Vol. 2 No. 1 (2025): PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Resear

Environmental Incidents, Pemberitaan Media dan Praktik Pengungkapan Sustainability Report

Ayu Ambang Lestari - (Universitas Bumigora)
Fitri Nabila (Universitas Bumigora)
Arie Cahyani (Universitas Bumigora)



Article Info

Publish Date
09 Jan 2025

Abstract

Around 70% of environmental damage in Indonesia is caused by mining activities. Companies should make contributions as a form of social responsibility to various problems caused by company activities and present them in sustainability reports. This study aims to examine environmental incidents, media coverage and sustainability report disclosure practices. This study uses content analysis techniques, the data used are secondary data from the sustainability reports of state-owned mining sector companies in 2020-2022 and news in the mass media about environmental incidents. The results of the study show that the average disclosure of social responsibility of PT Aneka Tambang (ANTAM) in 2020-2022 was 56%, 58% and 92%, the average disclosure of PT Timah's social responsibility in 2020-2022 was 49%, 53% and 95% and the average disclosure of social responsibility of PT Bukit Asam Tbk in 2020-2022 was 78%, 58% and 88%. Meanwhile, media coverage focuses more on conveying negative news resulting from the company's operational activities compared to news that contains the company's efforts to overcome environmental damage. This also has an impact on increasing disclosure in sustainability reports. This research contributes to improving the quality and transparency of sustainability reports, especially in terms of disclosing environmental incidents

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Journal Info

Abbrev

productivity

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Productivity journal scope is global and the journal endeavors to publish high quality research that makes a contribution to the literature and / or has an impact on policy making. In this regard, the Productivity journal welcomes research papers from both central bank and non-central bank ...