Indah Fajarini Sri Wahyuningrum, Shanty Oktavilia, Trisni Suryarini, Agus Wahyudin, Ardhana Reswari Hasna Pratista, Marceylla Putri Wulandari
This study aims to analyze the environmental disclosure practices of mining sector companies in Indonesia. The report also explores the determinants that influence environmental disclosure: profitability, company size, company age, and environmental performance. This research uses a sample of 45 mining sector companies listed on the IDX for 2020-2022. The collected data is analyzed using descriptive statistics and multiple linear regression analysis. The results indicate that environmental disclosure in Indonesia, based on the GRI Standards 2021, remains relatively low. Company size has a positive effect on environmental disclosure, whereas profitability, company age, and environmental performance do not have an impact on environmental disclosure. © The Authors, published by EDP Sciences.
Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati, Semarang, 50229, Indonesia; Economics Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati, Semarang, 50229, Indonesia
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