Waste Disclosure Practices in Indonesia

Wulansari, Winda; Adhariani, Desi

doi:10.4108/eai.10-8-2022.2320775

Cited by 3 publications

(3 citation statements)

References 13 publications

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“…The average company disclosing waste through sustainability report in 2020 was 7 out of a total maximum score of 24. This finding indicates that waste disclosure practices are still weak among non‐financial companies that are listed on the Indonesian Stock Exchange compared to international waste disclosure standards (Wulansari & Adhariani, 2022).…”

Section: Resultsmentioning

confidence: 98%

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Corporate waste disclosure, risk‐taking and foreign ownership: Evidence from Indonesia

Wulansari

Adhariani

2023

Bus Strat Dev

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The role of corporations in waste management can reflect the superior performance in innovation and the risk a company is willing to take to engage in the circular economy. The superior performance of corporate waste management can be reflected in the corporate disclosure as a media of accountability and transparency. This research investigates the association between waste disclosure and corporate risk-taking and the moderating role of foreign ownership in companies in Indonesia as an emerging country struggling to find an effective solution toward environmental problems, including waste. The observation was performed on non-financial companies listed on the Indonesian Stock Exchange for the period 2018-2021. Panel regression was used to find the answers to the research questions of the direct and moderate associations among corporate waste disclosure, risk-taking and foreign ownership. The results show that waste disclosure encourages increased corporate risk-taking, which means that companies that disclose waste are companies with good accountability and environmental performance and tend to take risks that can increase value. Foreign ownership was not found to statistically strengthen the relationship between waste disclosure and corporate risk-taking, which is different from the expectation that improving the transparency of waste information can attract a greater inflow of foreign investor resources. This brings implication that investors need to increase attention to the issue of corporate waste management and put pressure on companies to provide information on corporate waste performance for investment decision-making. Furthermore, the results of the study also found that waste disclosure in Indonesia is still low compared to the international disclosure standard. This research contributes to the sustainability accounting literature in developing countries by outlining the role of waste disclosure.

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Section: Resultsmentioning

confidence: 98%

“…This finding indicates that waste disclosure practices are still weak among non-financial companies that are listed on the Indonesian Stock Exchange compared to international waste disclosure standards(Wulansari & Adhariani, 2022).T A B L E 6 Correlation test.…”

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confidence: 99%

Corporate waste disclosure, risk‐taking and foreign ownership: Evidence from Indonesia

Wulansari

Adhariani

2023

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“…Adaro Minerals Indonesia Tbk and PT Energi Mega Persada only disclosed 0.2% of the total items in the Standard Global Reporting Initiative (GRI). Research that has been conducted by (Wulansari &;Adhariani, 2022), said that companies in Indonesia that make waste disclosures are still very low.…”

Section: Introductionmentioning

confidence: 99%

Waste Disclosure to Energy Sector Companies

Jessica Vimala,

Aminah

2024

IJAMESC

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Environmental problems still occur around, the main cause is company waste. The study was conducted with the aim of examining the effect of profitability, leverage and company size on waste disclosure. The data used are secondary data with quantitative methods. The purposive sampling method was used to select samples and obtain as many as 104 data on energy sector companies listed on the Indonesia Stock Exchange in 2021 – 2022. The results obtained by researchers show that the variables of profitability and company size have a significant positive effect on waste disclosure. While leverage has a significant negative effect on waste disclosure.

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Sustainability Reporting Under GRI Standards: An Empirical Study of Indian Companies

Gurung,

Sarkar

2024

Paradigm: A Management Research Journal

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The accumulation of industrial waste at the global level is distressing, as the World Bank estimated in 2016 that the growth of solid waste will hit 3.4 billion tonnes by 2050. India faces similar issues related to inefficient waste management and enfeebled waste reporting practices as the Energy and Resources Institute (TERI) estimated that more than 62 million tons of industrial waste are generated annually, of which around 12 million tons are treated before disposal, 31 million tons are diverted towards landfills, and the majority is unprocessed and unaccounted for. In this response, this study analyses the waste reporting practices adopted by the top corporate social responsibilities ranked Indian companies with a motivation to align the Indian reporting pattern with the Global Reporting Initiative (GRI). The study finds inconsistent, unstandardized, and unstructured waste reporting practices when analysed under the GRI across the selected Indian companies concerning massive waste generation per turnover and earnings per share. The findings suggest the need for integrated compliance towards reporting standards to control any negative impact on the environment, as shown through waste intensity ratios. The findings have largely contributed towards understanding the anomalies between the Indian corporate reporting practices and the global reporting under GRI.

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Waste Disclosure Practices in Indonesia

Cited by 3 publications

References 13 publications

Corporate waste disclosure, risk‐taking and foreign ownership: Evidence from Indonesia

Corporate waste disclosure, risk‐taking and foreign ownership: Evidence from Indonesia

Waste Disclosure to Energy Sector Companies

Sustainability Reporting Under GRI Standards: An Empirical Study of Indian Companies

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