Document Type

Journal Article

Publisher

University of Wollongong, School of Accounting and Finance

School

School of Business and Law

RAS ID

21248

Comments

Originally published as: Trireksani, T., & Djajadikerta, H. G. (2016). Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry. Australasian Accounting, Business and Finance Journal, 10(1), 18. Original article available here.

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.

DOI

10.14453/aabfj.v10i1.3

Access Rights

free_to_read

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Accounting Commons

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