WASTE AND EFFLUENT DISCLOSURE: CASE STUDY OF HEALTHCARE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
DOI:
https://doi.org/10.21512/jafa.v11i1.11131Keywords:
Waste, Effluent, Disclosure, GRI-G4, Health IndustryAbstract
This research seeks to determine the level of information disclosure by health companies in Indonesia about their corporate social responsibility (CSR) in terms of their waste and effluent treatment based on the Global Reporting Initiative’s G4 (GRI-G4) guidelines were used as the reporting standard. The population in this study comprises healthcare companies listed on the Indonesia Stock Exchange. Samples were taken by using purposive sampling method. Content analysis was performed for the sample companies’ annual reports and financial statements for the period 2018–2020. The analysis results indicate that the level of information disclosure by health companies in Indonesia regarding their CSR in terms of their waste and effluent treatment is still low. Most companies disclose a minimal amount of information and do not comply with GRI-G4 standards; only a few companies disclose the required information in accordance with GRI-G4 standards. The results of research provide the valuable knowledge for the healthcare industry about its importance of having a good mitigation or treatment system for the B3 and non-B3 waste. Moreover, the health industry is the biggest contributors of B3 waste in Indonesia.
Plum Analytics
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