Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies
This study examines the potential effect of stakeholder pressure on the environmental disclosure practices of mining companies in Southeast Asia. Stakeholder pressure is represented by environmental regulation stringency, media exposure, and the country’s natural index level. Using the data from 142...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-10-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/32759 |
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| _version_ | 1841560662240657408 |
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| author | Aditya Pandu Wicaksono |
| author_facet | Aditya Pandu Wicaksono |
| author_sort | Aditya Pandu Wicaksono |
| collection | DOAJ |
| description | This study examines the potential effect of stakeholder pressure on the environmental disclosure practices of mining companies in Southeast Asia. Stakeholder pressure is represented by environmental regulation stringency, media exposure, and the country’s natural index level. Using the data from 142 mining companies in Southeast Asia for the period of 2017 to 2021, this study finds that stakeholder pressure is a main driver of environmental disclosure in Southeast Asia’s mining companies. This research shows that environmental stringency has a positive association with environmental disclosure. In addition, this study reveals that the higher media exposure of a firm will result in higher environmental disclosure in mining companies. The regression result shows that mining tends to disclose more environmental information when a country has a lower level of the natural index. This study has a significant contribution to the literature and suggests that managers need to fulfill stakeholder demands to maintain the social license. |
| format | Article |
| id | doaj-art-d2bea94157b24aefaa7e6e43e4f873b8 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-d2bea94157b24aefaa7e6e43e4f873b82025-01-03T22:12:48ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-10-0111222924610.24815/jdab.v11i2.3275918885Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining CompaniesAditya Pandu Wicaksono0Universitas Islam IndonesiaThis study examines the potential effect of stakeholder pressure on the environmental disclosure practices of mining companies in Southeast Asia. Stakeholder pressure is represented by environmental regulation stringency, media exposure, and the country’s natural index level. Using the data from 142 mining companies in Southeast Asia for the period of 2017 to 2021, this study finds that stakeholder pressure is a main driver of environmental disclosure in Southeast Asia’s mining companies. This research shows that environmental stringency has a positive association with environmental disclosure. In addition, this study reveals that the higher media exposure of a firm will result in higher environmental disclosure in mining companies. The regression result shows that mining tends to disclose more environmental information when a country has a lower level of the natural index. This study has a significant contribution to the literature and suggests that managers need to fulfill stakeholder demands to maintain the social license.https://jurnal.usk.ac.id/JDAB/article/view/32759environmental disclosure, mining, southeast asia, stakeholder theory, legitimacy theory |
| spellingShingle | Aditya Pandu Wicaksono Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies Jurnal Dinamika Akuntansi dan Bisnis environmental disclosure, mining, southeast asia, stakeholder theory, legitimacy theory |
| title | Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies |
| title_full | Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies |
| title_fullStr | Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies |
| title_full_unstemmed | Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies |
| title_short | Stakeholder Pressure and Environmental Disclosure in Southeast Asia’s Mining Companies |
| title_sort | stakeholder pressure and environmental disclosure in southeast asia s mining companies |
| topic | environmental disclosure, mining, southeast asia, stakeholder theory, legitimacy theory |
| url | https://jurnal.usk.ac.id/JDAB/article/view/32759 |
| work_keys_str_mv | AT adityapanduwicaksono stakeholderpressureandenvironmentaldisclosureinsoutheastasiasminingcompanies |