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This study examines the effect of the characteristics of the company (which includes the company's profitability, age, earnings per share, size, public ownership, leverage, size of the board) on social and environmental disclosure in the annual report. Multiple linear regression was used for analysis of data on 40 mining companies listed on the Indonesia Stock Exchange in 2014. This study showed that the characteristics of the company has a positive and significant impact on the disclosure of social and environmental data (which consists of the theme of economic, environmental, labor, rights human rights, society, product liability, and additional mining indicators). Partial test results showed that the only variable Earnings Per Share (EPS), which has a positive and significant impact on the company's social and environmental outcomes disclosure. Test between sub-variables/dimensions indicate that EPS significantly influence the disclosure of economic performance, environmental, product liability and additional indicators. Meanwhile, debt had a significant effect on product disclosure, the public and additional indicators. Then, age was significant towards the disclosure of additional indicators of mining. In addition to significantly affect the size of the Board and the public disclosure of additional indicators of mining. Then the size of the company's significant influence on product disclosure.
Proceeding: 2nd Sriwijaya Economic, Accounting, And Business Conference 2016 (November 23rd - 24th, 2016) Global Competitiveness: The Dynamics of Local, Regional, & National Changes
This is an open access book. Universitas Sarjanawiyata Tamansiswa proudly invites all students, researchers, lecturers, and practitioners to participate in the International Conference on Management and Business (ICoMB). This hybrid conference is a part of an annual event called International Management Week (IMW) hosted by Universitas Sarjanawiyata Tamansiswa will be held in Yogyakarta, Indonesia on October 31, 2022. The conference theme is Empowering Small and Medium Enterprises. ICoMB aims to provide a venue for scholars to share their knowledge in the field of management and business-related areas internationally through research and best practice outcomes presentation to promote learning from each other by exchanging insights and strengthening the network.
Business Innovation driven by the advancement of technology has dramatically changed the business landscape over recent years, not only in advanced countries but also in emerging markets. It is expected that business innovation could help achieve economic inclusion, which has been a global initiative over the last decade, creating opportunities for all people to benefit from the economic development. These proceedings provide an outlet for discussing the importance of business innovation, especially in emerging countries in helping to reach inclusive economies. The papers cover the subject areas management, accounting, finance, economics and social sciences.
Trends and Issues in Interdisciplinary Behavior and Social Science contains papers presented at the 5th International Congress on Interdisciplinary Behavior and Social Science 2016 (ICIBSoS 2016), held 5-6 November 2016 in Jogjakarta, Indonesia. The 24 papers cover every discipline in all fields of social science, discussing many current trends and issues 21st century society is facing, especially in Southeast Asia. The topics include literature, family culture studies, behavior studies, psychology and human development, religion and values, social issues such as urban poverty and juvenile crisis, driving behavior, well-being of women, career women, career performance, happiness, social adjustment, quality of life among patients, job stress and religious coping etc. The issues are discussed using scientific quantitative or qualitative methods from different academic viewpoints.
Business practices in emerging markets are constantly challenged by the dynamic environments that involve stakeholders. This increases the interconnectedness and collaboration as well as spillover effect among business agents, that may increase or hold back economic stability. This phenomenon is captured in this proceedings volume, a collection of selected papers of the 10th ICBMR 2016 Conference, held October 25—27, 2016 in Lombok, Indonesia. This ICBMR’s theme was Enhancing Business Stability through Collaboration, and the contributions discuss theories, conceptual frameworks and empirical evidence of current issues in the areas of Business, Management, Finance, Accounting, Economics, Islamic Economics, and competitiveness. All topics include aspects of multidisciplinarity and complexity of safety in research and education.
Quantitative Analysis of Social and Financial Market Development is a crucial resource of current, cutting-edge research exploring the latest social and financial developments across Asia.
The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two processes. Many companies disclose environmental information in their financial report (FR) or in a stand-alone environmental (ER) or sustainability report (SR). However, the environmental information contained in these reports does not always satisfy the information needs of shareholders, analysts and investors. In most cases, it appears as if current ERs do not sufficiently reflect the business implications of environmental issues for companies, hence the lack of interest in such reports among investors and analysts. Although many analyses of ERs and FRs have been performed, there is a lack of evidence regarding the relationship between financial reporting and environmental reporting. In an attempt to address this gap in the literature, this study examined the current practice of relating environmental reporting to financial reporting of selected mining companies. The environmental components of sustainability reports (SRs) and the financial reports (FRs) of six of the largest South African mining companies were examined to assess the relationship between environmental and financial reporting. Forty-six environmental disclosure indicators relating to environmental information with business implications were identified from South African legislation, general accounting standards and best practice guidelines. The reports were examined using the indicators as benchmarks. The nature of disclosure for each indicator was recorded for each report. The level of linkage or integration regarding disclosures for the same indicator between the ER and its associated FR was assessed. Integration scores were determined for the main indicator categories, for individual indicators as well as for each company, based on seven potential levels of integration. The study concluded that, generally speaking, the current link between environmental reporting and financial reporting among the sample companies was very limited. The contribution of this study lies in the identification of a wide range of environmental disclosure indicators from a variety of sources, and the application thereof for assessing the relationship between environmental reporting and financial reporting.