International Conference on Eurasian Economies
17-18 September 2013 – St. Petersburg, RUSSIA
Paper detail
Paper ID : 704
Status : Paper published
Language : English
Topic : Natural Resources and Environment
Presenter: Dr. Ati Harmoni
Session : 7A Environment & Regional Economies
Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia
Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia
- Dr. Ati Harmoni (Gunadarma University, Indonesia)
Abstract
This paper reviews the experience of the mining companie in Indonesia that publish a sustainability report. By doing such exploratory research, the study aims to contribute to the development of country-specific descriptive non financial disclosure theory by establishing a benchmark understanding of how company interpret their responsible relationship with stakeholders. Based on content analysis of the annual sustainability report, this paper provide a description of current practices current prioritization in terms of social, environmental, and sustainability disclosure themes. The results show that Indonesian mining companies share a wide range of disclosure themes in order to support relationships with their stakeholders.
JEL codes: M14, Q56
Harmoni, Ati (2013). "Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia" in Proceedings of International Conference of Eurasian Economies 2013, pp.204-210, St. Petersburg, RUSSIA.
DOI: https://doi.org/10.36880/C04.00704
Session 7A: Environment & Regional Economies
