STUDI DESKRIPTIF TENTANG PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (SCR) PADA SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

Peri Hamdayani (Fakultas Ekonomi dan Bisnis, Universitas Mataram)
Lilik Handajani (Fakultas Ekonomi dan Bisnis, Universitas Mataram)

Jurnal Riset Ilmu Akuntansi
Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026

This study aims to describe Corporate Social Responsibility (CSR) reporting practices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period by reviewing GRI indicators, CSR accounts, fund allocations, and differences in fund allocations between state- owned and non-state-owned enterprises (BUMN). The method used is qualitative. The results show that companies disclose 34 GRI environmental indicators related to materials and energy (25%), water and biodiversity (30%), emissions-waste-effluent (40%), and products, compliance and transportation (18%) and aspects (50%) as a form of transparency and sustainability. In financial reporting, there are variations in account terms related to revenue. The comparison shows similar percentages, but 2% of state-owned enterprises tend to be oriented towards regulatory obligations, while 1% of non-state-owned enterprises are strategic. The findings emphasize the importance of systematic and consistent CSR disclosure.