Abstract
This study determined whether the mining company’s age, size, profitability and location of mining operations caused differences in level of their sustainability disclosure. Additionally, correlation among these variables is tested. The level of sustainability disclosure was measured using content analysis whereas the age, size, profitability and location are from financial statements and databases. The significant difference was tested using Kruskal Wallis while correlation was tested using Spearman Correlation. The result showed that the differences in the level of disclosures are statistically significant in terms of their sizes and that sustainability disclosures and the size is significantly and positively correlated.
Highlights
The Philippines is known to be rich in natural resources and in terms of undiscovered minerals like gold and copper, it is one having the biggest deposits (Herrera, 2012)
In another content analysis for Malaysian Authorities made by Joseph (2010), she noted that 92.1% of the samples are not promoting environmental issues in their websites
Ho2 – There is no significant difference in the website disclosure in terms of company age Company demographics: Age, Size, Profitability and Location
Summary
The Philippines is known to be rich in natural resources and in terms of undiscovered minerals like gold and copper, it is one having the biggest deposits (Herrera, 2012). In a case study made about the sustainability and mining in the developing world like Philippines, Kumah (2006) found that the mining operations (e.g., gold mining) in developing countries does not provide benefit to the communities around it. Gray and Milne (2002) said that in presenting triple bottom line, there will be an essential conflict that will arise between financial and other bottom lines, and for the foreseeable future, financial will always win They further argued that sustainability reporting requires more complex and detailed analysis of the company’s interaction with the ecological systems, resources, habitats and societies and interpreting all this in the view of all other organizations. The paper aimed to determine whether there is a significant difference in the content of website disclosure about sustainability efforts of mining companies in terms of their size, age, profitability and geographical location. This will cover all the Philippine mining companies listed in the Philippines Stock Exchange as of December 31, 2017 because the audited financial statements for 2018 are not yet available for all the mining companies
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