Impact Of Covid-19 On CSR Disclosure Of Coal Mining Companies Listed On Idx High Dividend 20

Abstract

This study aims to determine the impact of COVID-19 on CSR disclosure of companies with the coal mining business sector listed on the IDX High Dividend 20. The reference for CSR disclosure in this study is the GRI 403 standard, which examines occupational safety and health included in the sustainability report with a sample of three companies including ADRO, ITMG, and PTBA. One of the results of this study concludes that all companies have disclosed their CSR activities properly. From the results of the analysis reflected in the ten aspects of GRI 403, ITMG is a company that discloses all existing aspects in both 2019 and 2020. In 2019, PTBA disclosed nine aspects, and ADRO disclosed eight aspects of disclosure. Whereas in 2020, PTBA and ADRO disclosed nine aspects of disclosure. So that COVID-19 19 does not have a negative impact on companies to disclose their CSR activities. All companies have contributed through the CSR program to overcome the Covid-19 outbreak in Indonesia.