An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia

Putu Sukma Kurniawan
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Putu Sukma Kurniawan: Universitas Pendidikan Ganesha

No 7dzha, INA-Rxiv from Center for Open Science

Abstract: This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in sustainability report in mining industry in Indonesia. The design of this research is document analysis. In this context, this study try to achieve an understanding of the document's contents from 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 of sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective about material information in sustainability report in Indonesian mining industry. Keywords: Information Materiality Map, Sustainability Reporting, Sustainability Report, Mining Industry

Date: 2018-05-24
New Economics Papers: this item is included in nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:7dzha

DOI: 10.31219/osf.io/7dzha

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