Catalog Home Page

Corporate governance and environmental disclosure in the Indonesian mining industry

Trireksani, T. and Djajadikerta, H.G. (2016) Corporate governance and environmental disclosure in the Indonesian mining industry. Australasian Accounting, Business and Finance Journal, 10 (1). pp. 18-28.

[img]
Preview
PDF - Published Version
Download (348kB) | Preview
Free to read: http://dx.doi.org/10.14453/aabfj.v10i1.3
*No subscription required

Abstract

Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure.

Publication Type: Journal Article
Murdoch Affiliation: School Of Business and Governance
Publisher: University of Wollongong
Copyright: © 2016 Australasian Accounting Business and Finance Journal and Authors
UNSD Goals: Goal 12: Responsible Consumption and Production
URI: http://researchrepository.murdoch.edu.au/id/eprint/35202
Item Control Page Item Control Page

Downloads

Downloads per month over past year