CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri, Rina; Alvionita, Tika; Gunardi, Ardi

doi:10.28992/ijsam.v1i1.23

Cited by 54 publications

(61 citation statements)

References 18 publications

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“…Asmeri et al (2017) showed that CSR and CSR reporting are tools of legitimacy for companies to demonstrate their obedience, also that environmental performance has effect on CSR disclosure.…”

Section: Resultsmentioning

confidence: 99%

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike

Emudainohwo

2017

IJSAM

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Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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Section: Resultsmentioning

confidence: 99%

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike

Emudainohwo

2017

IJSAM

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“…Khan et al () studied the extent of CSR disclosure in the annual reports in Bangladeshi and found that companies do so in order to achieve and retain legitimacy by disclosing companies' practices. In Indonesia, Asmeri et al () studied the CSR disclosure by mining companies listed on the Indonesia stock exchange for 2010–2014 and found that profitability did not influence disclosure whereas environmental performance had positive relationship with disclosure.…”

Section: Prior Literature and Justification Of The Studymentioning

confidence: 99%

“…Similarly, an allegation to CSR in developing countries is that it is only providing meagre amounts, which cannot help the recipient stakeholders to improve their conditions and lead to poverty reduction (Ite, ). The study of Asmeri et al () in Indonesia reported on the relationship of profits and environmental performance on CSR disclosure was relevant although it was concerned with mining sector alone. Other sectors of the economy are also worth studying in order to provide a view in which CSR activities are disclosed and preferably looking at other developing contexts.…”

Section: Prior Literature and Justification Of The Studymentioning

confidence: 99%

“…Disclosing and reporting of CSR practices in the annual report is a prevalent and considered an essential means to convey a message of organisational performance on a wide range of stakeholders (Asmeri, Alvionita, & Gunardi, ; Ballou, Heitger, Landes, & Adams, ; Golob & Bartlett, ; Griseri & Seppala, ). The CSR disclosure (also called social and environmental reporting) is categorised into those related, but not restricted to, employee welfare, environmental issues, social, business practices, human resources, community involvement, energy, human rights, economic activities, volunteerism, philanthropy, legal, and training among others usually in the annual reports (Kolk, ; Zeghal & Ahmed, ).…”

Section: Introductionmentioning

confidence: 99%

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The nature and extent of corporate social responsibility disclosure in Tanzania

Kikwiye

2019

Bus Strat Dev

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The study determined the nature and extent of corporate social responsibility (CSR) disclosures in the annual reports in Tanzania. The documentary analysis of the annual reports of 15 listed companies on the Dar Es Salam stock exchange market was undertaken from 2000 to 2014. The data were analysed using content analysis to determine the patterns and contents of information disclosed. The findings indicate that disclosure of CSR activities in the narrative section of the annual report is pleasing. Good reports disclosed social and environmental protection, education, health, and water supply to the stakeholders accompanied with monetary values. Other disclosures included contributions in sports and culture, empowerment of women and youth, community, employees, and human rights. However, some companies had unsystematic reporting and less monetary values to support their recipients. The study recommends the stock exchange and the accounting body to provide disclosure guidelines to improve the form and contents of reporting. Future research can be directed to other disclosure means such as websites, stand‐alone reports, and press releases of both listed and unlisted companies.

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“…In recent years, GRI has outlined guidelines for preparing social reports or sustainability (Asmeri et al, 2017); . GRI develops reporting guidelines using a global consensus search process that involves both the company as the reported organization, and also the user of the report such as employees and investors (Galani et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Suteja

Gunardi

Auristi

2017

IJSAM

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Abstract:The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners' meetings and the financial performance of the company. The frequency intensity of board of commissioners' meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

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CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Cited by 54 publications

References 18 publications

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

The nature and extent of corporate social responsibility disclosure in Tanzania

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

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