A Slight Look Environmental Disclosure Score Trends during Covid-19 Outbreak: What’s Driver the Environmental Disclosure in Indonesian Mining and Manufacturing Companies

Indah Fajarini Sri Wahyuningrum, Linda Agustina, Kuat Waluyo Jati, Muhammad Ihlashul Amal and Sriningsih Sriningsih
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Indah Fajarini Sri Wahyuningrum: Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang 50229, Indonesia
Linda Agustina: Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang 50229, Indonesia
Kuat Waluyo Jati: Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang 50229, Indonesia
Muhammad Ihlashul Amal: Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang 50229, Indonesia
Sriningsih Sriningsih: Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang 50229, Indonesia

International Journal of Energy Economics and Policy, 2024, vol. 14, issue 2, 160-171

Abstract: Amid growing environmental challenges and economic development in developing countries, companies must adopt robust environmental disclosure practices to fulfil their corporate responsibility. This study examines environmental disclosure trends from 2020 to 2022 during the COVID-19 pandemic, specifically focusing on the environmentally sensitive manufacturing and mining sectors selected through purposive sampling. A total of 40 company samples, encompassing 120 units of analysis, underwent analysis involving descriptive statistics, classical assumption tests, and multiple linear regression. The research explores the connection between various variables, such as company size, age, profitability, leverage, share ownership, and audit committee composition, and their impact on environmental disclosure practices. The findings reveal a rising trend in environmental disclosure among manufacturing and mining companies during the COVID-19 and post-pandemic period, increasing from 53.2% in 2020 to 60.8% in 2022. In 2022, the energy, industrial, and health sectors saw increased environmental disclosure, while the basic materials and cyclical consumer sectors decreased. Regression analysis shows that company size, profitability, and audit committees impact environmental disclosure, while company age, leverage, and foreign ownership have no discernible influence. This research provides valuable insights into environmental disclosure in Indonesia's manufacturing and mining sectors.

Keywords: Environmental Disclosure; Manufacturing; Mining; Company Characteristics; Corporate Governance (search for similar items in EconPapers)
JEL-codes: L25 L5 L6 Q5 (search for similar items in EconPapers)
Date: 2024
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