The Corporate Commitment of Environment: Evidence from Indonesian Mining Companies Sustainability Report
Kurnia Ekasari a, Hesti Wahyuni b, Apit Miharso c
a State Polytechnic Of Malang, Malang, Indonesia
kurnia.es[at]gmail.com; kurnia.ekasari[at]polinema.ac.id
b State Polytechnic Of Malang, Malang, Indonesia
wahyunihesti73[at]gmail.com
c State Polytechnic Of Malang, Malang, Indonesia
miharsoapit[at]yahoo.com
Abstract
Sustainability report reflects the companies commitment to express the companies accountability in conducting business responsibly both to stakeholders and to the sustainability of the environment. The Companies should no longer think about how to obtain economic benefits from their activities but also think about sustainability. Mining companies run their business using natural mining products as the main raw material, where most of the raw materials are non-renewable, the mining companies have an obligation to carry out efforts to balance and preserve natural resources. For this reason, this study aims to examine the companies commitment to the environment, to ensure that they will operate their business in accordance with the rules of ethics without doing damage to nature. This article using content analysis as a research method. The content analysis in this study was conducted by discussing the content of information related to the environment, which was reported or printed in the sustainability report of 7 mining companies listed on the Indonesia Stock Exchange. In this content analysis, an examination of the substances of the text was also carried out by identifying various specific characteristics of a message objectively, systematically, and generalized. The research results showed that from 45 mining companies in Indonesia only 7 companies had disclosed Sustainability Reporting. All the companies had an environmental commitment but with different stressing. As a mining company that uses a lot of natural resources as its raw material, the mining company should be more committed and concerned about the sustainability of nature and the environmental damage it causes. For the next research, it would be interesting to examine the environmental commitment of mining companies that do not report Sustainability Reporting. Future research could enlarge the research data for the mining companies in Asia or around the world for knowing the corporate commitment of a sustainability environment.
Keywords: commitment, environment, sustainability
Topic: Cost Management and Accounting Management