An Analysis of Information Materiality on Corporate Sustainability Report: A Comprehensive Study from Mining Industry in Indonesia
- DOI
- 10.2991/teams-18.2019.17How to use a DOI?
- Keywords
- information materiality map; sustainability report; the mining industry
- Abstract
This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in a sustainability report in the mining industry in Indonesia. The design of this research is document analysis. In this context, this study tries to achieve an understanding of the document's contents from a corporate sustainability report. This research used sustainability report published by companies in mining industry fields, particularly mining companies which competed in Indonesia Sustainability Reporting Award (ISRA) in 2014, 2015 and 2016. Data was collected by secondary data through the official website of Indonesia Stock Exchange as well as the company's official website. The data on sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective on material information in sustainability report in the Indonesian mining industry
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Putu Sukma Kurniawan AU - Astawa Sujana AU - Dewi I Gede Putu Banu AU - Luh Gede Kusuma PY - 2019/01 DA - 2019/01 TI - An Analysis of Information Materiality on Corporate Sustainability Report: A Comprehensive Study from Mining Industry in Indonesia BT - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018) PB - Atlantis Press SP - 91 EP - 97 SN - 2352-5428 UR - https://doi.org/10.2991/teams-18.2019.17 DO - 10.2991/teams-18.2019.17 ID - Kurniawan2019/01 ER -