ENVIRONMENTAL ACCOUNTING DISCLOSURE OF MINING COMPANIES IN INDONESIA: CONTENT ANALYSIS APPROACH
Anak Agung Gde Satia Utama (a*), Bayu Alfian (b)

a) Accounting Department, Economic and Business Faculty, Jalan Airlangga 4-6, Surabaya Universitas Airlangga, Indonesia
*gde.agung[at]feb.unair.ac.id
b) Economic and Business Faculty, Surabaya, Indonesia

Abstract

This research aims to see the disclosure of environmental accounting in mining companies in Indonesia based on the environmental performance indicators from the GRI (Global Reporting Initiative. The research method used was the context analysis through the descriptive approach, using the Nvivo12 software and the annual report and sustainability report 2014 - 2018 period. The result was founded that the environmental accounting disclosure for the annual report was 16.04%- meanwhile, the sustainability report was 32.26% based on the total of environmental accounting disclosure, the GRI^s Environmental Performance indicator often disclosed in the annual report is material (42.28%), meanwhile, in the sustainability report is biodiversity (23.95%). In comparison, the least disclosed indicator in the annual report is water (2.28%), and for the sustainability report is supplier environmental assessment (6.41%).

Keywords: Environmental Accounting- Disclosures- Mining Companies- GRI- Nvivo12

Topic: Sustainability accounting