Baru-baru ini ditambahkan
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tanggal Rabu, 21 April 2021
Penulis Yavida Nurim, Nung Harjanto, Nur Rizki Wijaya, Listiana Pangestuti
Metadata Tampilkan data lengkapGross Domestic Product on Sustainability Report Disclosure: A Comparative of Mining in Indonesia and MalaysiaThis study compares sustainability report of mining and energy industry in Indonesia and Malaysia. This industry contributes to GDP and market capitalization significantly, but the industry has negative effect to environment surrounding of it. This study uses completeness for sustainability disclosure and analyze its’ performance based on scoring measurement. The result reveals that public mining companies in Indonesia and public energy companies in Malaysia disclose economic aspects or economic indicators more complete than others indicator. However, the best sustainability report performance from public mining companies in Indonesia is environmental aspects. Meanwhile, the sustainability report performance from public energy companies in Malaysia has the best performance on economic aspects. This evidence shows that stakeholder has impact to pattern of sustainability report.