CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

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Rina Asmeri; Tika Alvionita; Ardi Gunardi;
  • Publisher: Universitas Pasundan
  • Journal: Indonesian Journal of Sustainability Accounting and Management (issn: 2597-6214, eissn: 2597-6222)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.28992/ijsam.v1i1.23
  • Subject: corporate social responsibility disclosure | profitability | environmental performance | Indonesia. | Environmental sciences | GE1-350 | Business | HF5001-6182

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability an... View more
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