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Environmental Disclosure as Corporate Social Responsibility: Evidence from the Biggest Nickel Mining in Indonesia

Author

Listed:
  • Imaduddin Murdifin

    (Universitas Muslim Indonesia)

  • Muhammad Faisal AR Pelu

    (Universitas Muslim Indonesia)

  • Aditya Aditya Halim Putra

    (Universitas Muslim Indonesia)

  • A. Muara Arumbarkah

    (Manunggal Halim Jaya.)

  • Muslim Muslim

    (Universitas Muslim Indonesia)

  • Aulia Rahmah

    (Universitas Muslim Indonesia)

Abstract

The company's business operations in Indonesia are very dependent on the company's intention on the environment, especially mining companies. Mining companies are responsible not only for economic materiality aspects but also for environmental and social aspects for the sustainability of operations. In its interactions with the business and social environment, vulnerable mining companies are in the spotlight if they do not carry out disclosure of environmental responsibility proportionally in accordance with generally accepted standards. The purpose of this study is to qualitatively analyze the descriptive disclosure of Environmental Disclosure as a form of corporate social responsibility of PT. Vale as the largest Nickel mining company in Indonesia which also contributes number 2 nickel in the world. The results of this study state that environmental disclosure analysis of PT. Vale has not been fully optimized for all aspects of the surrounding community

Suggested Citation

  • Imaduddin Murdifin & Muhammad Faisal AR Pelu & Aditya Aditya Halim Putra & A. Muara Arumbarkah & Muslim Muslim & Aulia Rahmah, 2019. "Environmental Disclosure as Corporate Social Responsibility: Evidence from the Biggest Nickel Mining in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(1), pages 115-122.
    • Handle: RePEc:eco:journ2:2019-01-14
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    References listed on IDEAS

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    Cited by:

    1. Andrew Osei Agyemang & Kong Yusheng & Angelina Kissiwaa Twum & Emmanuel Caesar Ayamba & Maxwell Kongkuah & Mohammed Musah, 2021. "Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 12192-12216, August.
    2. Mousa Mohammad Abdullah Saleh & Omar A. A. Jawabreh, 2020. "Role of Environmental Awareness in the Application of Environmental Accounting Disclosure in Tourism and Hotel Companies and its Impact on Investor s Decisions in Amman Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(2), pages 417-426.
    3. Muhammad Wahyuddin Abdullah & Rika Musriani & Alim Syariati & Hadriana Hanafie, 2020. "Carbon Emission Disclosure in Indonesian Firms: The Test of Media-exposure Moderating Effects," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 732-741.
    4. Kamal Hidjaz, 2019. "Effectiveness of Environmental Policy Enforcement and The Impact by Industrial Mining, Energy, Mineral, And Gas Activities In Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(6), pages 79-85.
    5. Syamsuri Rahim & Hasriani Safitra & Aditya Halim Perdana Kusuma Putra, 2024. "Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 673-685, January.
    6. Liping Wang & Yuqi Shang & Shuqin Li & Chuang Li, 2023. "Environmental Information Disclosure-Environmental Costs Nexus: Evidence from Heavy Pollution Industry in China," Sustainability, MDPI, vol. 15(3), pages 1-21, February.
    7. Suriyanti Suriyanti & Ahmad Firman & Nurlina Nurlina & Gunawan Bata Ilyas & Aditya Halim Perdana Kusuma Putra, 2020. "Planning Strategy of Operation Business and Maintenance by Analytical Hierarchy Process and Strength, Weakness, Opportunity, and Threat Integration for Energy Sustainability," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 221-228.

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    More about this item

    Keywords

    Environmental Disclosure; Environmental Economics; Corporate Social Responsibility;
    All these keywords.

    JEL classification:

    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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