Healthy Environmental Parameters as the Identification of Mining Entities

Siti Setyawati Kartika Sari,Raden Roro Widya Ningtyas Soeprajitno

doi:10.9744/jak.23.1.33-40

Siti Setyawati Kartika Sari, Raden Roro Widya Ningtyas Soeprajitno

Open Access

https://doi.org/10.9744/jak.23.1.33-40

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Abstract

Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this problem, the government decided to make a commitment for building policies of zero emission in the year 2050 accompanied with the appeal for disclosing and reporting the Sustainability Report for the entities in the industry sector. This research will elucidate the effort of entities involved for dealing with the global waste issue of industry sector. The involvement will be evaluated in the disclosure that made using the applicable Global Reporting Index scale. This research utilized mining sector entities listed in IDX from 2014 - 2018. Furthermore, this research used content analysis with processing multiple linear regression and applied the software of Stata 14. The outcome of this research is to attain the effort enhancement of improving the mining entities and the disclosure was greatly influenced by certain parameters, so it showed the significant difference from each mining entity. This research is expected could contribute to the government so they are more concerned by paying more attention and making policies to synergize the goal of “zero waste and zero emission” by a healthy-environment-performance basis for the entities, and augment the theory application along with knowledge development of disclosure in form of Sustainability Report. Keywords: Environment; Waste; Emission; Sustainability Report; Mining Entities.

Highlights

Huge waste and emission production become the real global environmental issues from the mining entities
Our research aims to examine the characteristics of mining entities’ corporate governance and give a contribution to society by voluntarily disclosing their sustainability report as their effort to be involved in dealing with the world environmental issue as in research [2], [12], and [30]
It can be concluded that military connection, nationality, and gender play a significant role in carbon emission disclosure

Summary

Introduction

Huge waste and emission production become the real global environmental issues from the mining entities. The law indicates that entities have a responsibility to overcome the global warming issue caused by carbon emission [7], [33], and [37]. The government issues this policy to encourage the entities to become transparent about activities related to the environment as a form of their corporate responsibility [6]. They are required to communicate their contribution in the form of a sustainability report. In Indonesia, sustainability report disclosure is still a part of an annual report, a part of the corporate social responsibility section

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