Evaluasi Peran Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) dan Kinerja Keuangan terhadap Pengungkapan Sustainability Report pada Perusahaan Pertambangan di BEI
DOI:
https://doi.org/10.30640/jumma45.v5i1.5907Keywords:
Corporate Social Responsibility, Financial Performance, Mining Sector, Sustainability Report Disclosure, Sustainability ReportingAbstract
This study investigates the influence of financial performance and corporate social responsibility (CSR) on sustainability report disclosure among mining sub-sector companies listed on the Indonesia Stock Exchange. The research uses a quantitative approach with secondary data collected from annual reports, financial statements, and sustainability reports covering the 2022–2024 period. A total of 14 companies were selected as research samples through purposive sampling based on specific criteria related to the availability and relevance of the required data. The analysis aims to determine whether companies with stronger financial conditions and CSR activities tend to disclose sustainability reports more comprehensively. The findings reveal that CSR does not significantly influence sustainability report disclosure, even when companies demonstrate strong financial performance. This suggests that financial capability alone does not necessarily encourage broader transparency in sustainability reporting. The results imply that the implementation of social and environmental initiatives has not been fully integrated into sustainability reporting practices within the mining sector. Therefore, this study recommends improving the documentation and reporting of sustainability-related programs and encourages future research to include additional variables to broaden the understanding of factors affecting sustainability report disclosure.
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