The Review Of Corporate Environmental Responsibility (CER) Practices In Indonesia. Empirical Study OnMining Companies (For Year 2009-2011)

LOVEANDIYO, MARIANDIKA.R (2013) The Review Of Corporate Environmental Responsibility (CER) Practices In Indonesia. Empirical Study OnMining Companies (For Year 2009-2011). Masters thesis, Universitas Andalas.

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In Indonesia, the regulation about the implementation of Corporate Social Responsibility is arranged by Undang-Undang no 40/ 2007 article 74 that require the companies listed on IDX (Indonesian Stock Exchange) to disclose CSR information. Started on year 2008, for corporate that run their business on or related with natural resources to make a compulsory report on their social responsibility activities. This regulation makes Indonesia as the first and the only country that implement CSR reporting as mandatory (Yorissa, 2009). Response to increasing of corporate awareness in reporting its Corporate Social Responsibility especially for Environmental Information, this information is often provided in a separate environmental report, but it may be also/or included within other forms of reporting, such as the Annual/Financial Reports, or the Sustainability Reports (which include the economic, environmental and social issues). Here Author focuses only on the environmental disclosure within the companies’ Sustainability Reports (SR). There is a question come to our mine that “Does company run everything right on track?” what about the report, is it already done based on the framework?”. The purpose of choosing Mining Industry because that is the closest industry that related to the implementation practice of CER in terms of company waste, In this point is very related with their bussiness core. As we know waste is very critical part when researching CER and the implementation on the related company, the waste of an mining company can make devastating condition when it’s not manage well, it must be damage or even kill the ecosystem. And the practices of this is mostly appear in mining industries than other industries. And with previous research, the writers want to proves the consistency of the data comparing with the researching year. So it could increase the relevancies of this research.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Pascasarjana (Tesis)
Depositing User: mrs Rahmadeli rahmadeli
Date Deposited: 04 May 2016 02:20
Last Modified: 04 May 2016 02:20

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