Research Article
Level Disclosure of Green Intellectual Capital in Indonesian Mining Companies in Order to Save The Earth from Carbon Emissions
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329870, author={Sumaryo Sumaryo and Agus Ismaya Hasanudin and Elvin Bastian and Dadan Ramdhani}, title={Level Disclosure of Green Intellectual Capital in Indonesian Mining Companies in Order to Save The Earth from Carbon Emissions}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={green intellectual capital green human capital green structural capital green relational capital}, doi={10.4108/eai.4-11-2022.2329870} }- Sumaryo Sumaryo
Agus Ismaya Hasanudin
Elvin Bastian
Dadan Ramdhani
Year: 2023
Level Disclosure of Green Intellectual Capital in Indonesian Mining Companies in Order to Save The Earth from Carbon Emissions
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329870
Abstract
This study aims to investigate the level of green intellectual capital disclosure practices of Indonesian mining companies, including green human capital, green structural capital, and green relational capital. From 2016 to 2020, which published sustainability reports from 51 selected companies, the number of observations was 215 using purposive sampling. The level of GIC disclosure practice was determined by applying a dummy scale. This study shows that Indonesian mining companies apply different GIC level practices for each component of each GHC by 65.86% level 4. This study can also be used to expand GIC disclosure practices to support sustainable development in every business activity. This study is an initial effort to assess the level of GIC disclosure practices in Indonesian mining companies using a dummy scale based on the annual report.