Determinants of Environmental Disclosure in Indonesia

DOI

10.2991/aebmr.k.200131.047How to use a DOI?

Keywords

Environmental Disclosure, Industry Type, Company Size, Financial Performance, Environmental Management System, Political Cost, Media Coverage

Abstract

Environmental disclosure is the disclosure of information relating to the environment in the company’s annual report. This disclosure aim is as a medium among companies, communities and investors that can be used as economic, social and political decision making. Industry type, company size, profitability, liquidity, environmental management systems, taxes, market share, and media coverage were considered to have influences on environmental disclosure. The study used quantitative analysis techniques with multivariate regression. The object of this research was the mining sector. The results showed that media coverage had a positive effect on environmental disclosure. This is because media coverage is a key communication function and is very important for management in CSR disclosure. In fact, communicating CSR through the media will enhance the company’s reputation in the eyes of the public. The results of this study also indicated that environmental disclosure by companies in Indonesia was still relatively low. Therefore, companies need to increase their environmental disclosure in the annual report or sustainability report. Environmental disclosure is important for the company because it ensures transparency and accountability for the performance and long-term sustainability of the company.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Verawaty
AU  - Citra Indah Merina
AU  - Ade Kemala Jaya
AU  - Yuni Widianingsih
PY  - 2020
DA  - 2020/02/07
TI  - Determinants of Environmental Disclosure in Indonesia
BT  - Proceedings of the 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018)
PB  - Atlantis Press
SP  - 217
EP  - 226
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200131.047
DO  - 10.2991/aebmr.k.200131.047
ID  - 2020
ER  -