Tipe Pengungkapan Lingkungan dalam Laporan Tahunan Perusahaan Publik di Indonesia

Abstract

This descriptive study explores the types of proenvironmental behavior that public companies in Indonesia disclose in their annual reports. In general, environmental disclosure is one of the company's channels to send signals to stakeholders about the company's attitude and commitment to environmental protection. In this study, the types of environmental disclosure for 160 public companies listed on the IDX were identified by content analysis. The results show that most of the sample companies committed greenwashing for the disclosure of their proenvironmental commitments in the annual reports. This indicates that environmental disclosure by public companies in Indonesia tends to be symbolic and oriented solely to regulatory compliance.

Content Analysis of Furniture Product Promotion With Environmental Claims on Instagram

“…This is contrary to Law Number 8 of 1999 concerning Consumer Protection, which is one of the obligations of business actors to provide true, clear, and honest information regarding the conditions and guarantees of goods and/or services, as well as to provide explanations for use, repair, and maintenance. Previous research has stated that companies tend to display environmental information only to the extent of their commitments without any clarity on the passed stages (Rani & Pramudyastuti, 2021). Some furniture products are described as environmentally friendly, but the use of materials and production processes are not environmentally friendly and do not have environmentally friendly certification (Xu et al, 2020).…”