Download or read book Social Enterprise Characteristics and Environmental Disclosures in Annual Reports of Mining Companies of Indonesia written by Amir Indrabudiman and published by . This book was released on 2016 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Proceeding 2nd Sriwijaya Economic Accounting And Business Conference 2016 written by SEABC Official and published by SEABC Official. This book was released on with total page 790 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceeding: 2nd Sriwijaya Economic, Accounting, And Business Conference 2016 (November 23rd - 24th, 2016) Global Competitiveness: The Dynamics of Local, Regional, & National Changes
Download or read book Environmental Disclosures in Annual Reports of Australian Gold and Copper Mining Companies with Activities in Papua New Guinea And or Indonesia written by Roger L. Burritt and published by . This book was released on 1997 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Disclosures in Annual Reports of Australian Gold and Copper Mining Companies with Activities in Papua New Guinea And or Indonesia written by Roger Burritt and published by . This book was released on 1997-01 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the 1st International Conference on Management and Business ICoMB 2022 written by Budi Setiawan and published by Springer Nature. This book was released on 2023-05-09 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Trends and Issues in Interdisciplinary Behavior and Social Science written by Ford Lumban Gaol and published by CRC Press. This book was released on 2017-08-07 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Enhancing Business Stability Through Collaboration written by Ari Kuncoro and published by CRC Press. This book was released on 2017-10-16 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Business Innovation and Development in Emerging Economies written by Irwan Trinugroho and published by CRC Press. This book was released on 2019-05-16 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Determinants of Level of Sustainability Report written by Clement Lamboi Arthur, PhD and published by Xlibris Corporation. This book was released on 2018-01-26 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.
Download or read book Quantitative Analysis of Social and Financial Market Development written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2022-10-03 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book An Assessment of the Relationship Between Environmental and Financial Reporting by South African Listed Companies in the Mining Sector written by Seakle Klaas Benne Godschalk and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Audience Qualitative Characteristics Contents and Uses of Annual Reports of Social Enterprises written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Company Characteristics and Environmental Performance on Carbon Emission Disclosure in Public Companies in Indonesia written by Siti Asiah Murni and published by . This book was released on 2019 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to analyze the factors that influence carbon emission disclosure in extractive companies in Indonesia. Measurement of the extent of carbon emission disclosure is by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). Factors to be tested are Company Characteristics using Current Ratio, Return on Assets and Debt to Equity Ratio and Environmental Performance using PROPER Ratings. The sample of this study was all extractive companies listed on the Indonesia Stock Exchange in 2016-2018 that were selected using purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study show that only environmental performance variables affect the disclosure of carbon emissions, while the Current Ratio, ROA and Debt to Equity Ratio variables do not affect the disclosure of carbon emissions.
Download or read book ICEBE 2023 written by Ernie Hendrawaty and published by European Alliance for Innovation. This book was released on 2023-12-12 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 6th International Economics, Business, and Entrepreneurship Conference was held on September 13-14, 2023, in Lampung, Indonesia. Our theme was "Echoing the Financial and Digital Transformation to Support Inclusive Economic Growth". The process of selecting articles uses a double-blind review to ensure the quality of the papers. Reviewers were not allowed to know the authors' identities. The reviewers come from Indonesia, Malaysia, Turkey, and the Philippines. The contributions of the ICEBE conference to academia and society are as follows: provide knowledge and skills to participants on how to do quality research and community service; provide knowledge and skills to participants on how to publish research and community service results in reputable international journal publications; disseminate the research and community service results that the participants have carried out; review the latest research issues in economics and business, especially those related to sustainable development.
Download or read book Business and Human Rights written by Dorothée Baumann-Pauly and published by Routledge. This book was released on 2016-04-28 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy, multinational companies often operate in jurisdictions where governments are either unable or unwilling to uphold even the basic human rights of their citizens. The expectation that companies respect human rights in their own operations and in their business relationships is now a business reality that corporations need to respond to. Business and Human Rights: From Principles to Practice is the first comprehensive and interdisciplinary textbook that addresses these issues. It examines the regulatory framework that grounds the business and human rights debate and highlights the business and legal challenges faced by companies and stakeholders in improving respect for human rights, exploring such topics as: the regulatory framework that grounds the business and human rights debate, challenges faced by companies and stakeholders in improving human rights, industry-specific human rights standards, current mechanisms to hold corporations to account, future challenges for business and human rights. With supporting case studies throughout, this text provides an overview of current themes in the field and guidance on practical implementation, demonstrating that a thorough understanding of the human rights challenges faced by business is now vital in any business context.
Download or read book Social and Environmental Disclosures in the Annual Reports of Malaysian Companies written by Rafat Rezeq Rajab Tantish and published by . This book was released on 2003 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Factors Associated with the Social and Environmental Reporting of Australian Companies written by Asit Bhattacharyya and published by . This book was released on 2016 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The objective of this study is twofold. Firstly, to examine the extent of social and environmental reporting in Australia, selected Global Reporting Initiative (GRI, 2002) social and environmental reporting guidelines were used to determine the extent; secondly, to analyse the association between firm characteristics and Levels of Social and Environmental reporting (SER), regression analysis was used to test the hypotheses.Design/methodology/approach: This study investigated SER practices of 47 small and large Australian companies drawn from five industries. Using seventeen social and eighteen environmental disclosure indicators, the study evaluates disclosure information presented in annual reports. Regression analysis was used to empirically examine the determinants of SER.Findings: The results indicated that the extent of SER by Australian Companies was fairly low and the extent of total disclosure was significantly higher for large organisations in the Industrial Transport industry. Companies with negative return on total assets reported significantly higher social information. The extent of total disclosure was unrelated to an organisation's age and external auditor size.Originality/value: The study provided a detailed analysis of the SER from the developing economy perspective using GRI social and environmental performance indicators.Research limitations/implications: The study was limited by the use of selected GRI social and environmental indicators.Practical and Social implications: The paper argues for greater social and environmental accounting researcher engagement with SEA practice. The study showed the gap and challenge still lies ahead in improving the quantity and quality of SEA from a developed economy perspective.
