可持续性报告可靠性：印度尼西亚行业工作者的视角

IF 0.5 Q4 BUSINESS International Journal of Business Pub Date : 2023-06-01 DOI:10.55802/ijb.028(3).002

Febrian Kwartoa, Nunuy Nurafiahb, Harry Suharmanb, Muhammad Dahlanb

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引用次数: 0

摘要

可持续发展报告是一种反映公司对其与环境和自然环境相关的运营活动的责任的表格。然而，在现实中，企业社会责任活动的可持续性报告在实施企业社会责任实践和发布可持续性报告之间往往有所不同。在上游石油和天然气行业，该公司几乎所有的活动都与社会和环境影响直接相关。本研究试图基于行业工作者的视角，更清楚地发现与企业社会责任实践相关的事实和信息，他们亲身体验了上游石油和天然气行业的整体活动。采访显示，几乎所有的举报人都不了解企业社会责任的性质以及与石油和天然气行业活动相关的环境影响。举报人只是意识到，他们所有的活动都是基于他们工作的标准和资格。JEL分类：F64、F65、O14

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Sustainability Reporting Reliability: An Industry Worker's Perspective In Indonesia

A sustainability report is a form that reflects a company’s responsibility for its operational activities related to the environment and natural surroundings. However, in reality, sustainability reporting (SR) from corporate social responsibility (CSR) activities are often different between carrying out CSR practices and publishing sustainability reports. In the upstream oil and gas industry, almost all of the company’s activities are in direct contact with social and environmental impacts. This study tries to find facts more clearly, information related to CSR practices based on industry workers’ perspectives who experience firsthand the overall activities of the upstream oil and gas industry. The interview showed that almost all of the informants did not understand the nature of CSR and the environmental impact related to the oil and gas industry activities. The informants only realized that all their activities were based on the standards and qualifications of their work. JEL Classification: F64, F65, O14

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来源期刊

International Journal of Business BUSINESS-

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： The Journal will serve and provide a forum for exchange of ideas among business executives and academicians concerned with global business and economic issues. With the rapid evolution of corporate business from international to global in recent years, general business has been one of the areas of greatest added complexity and concern for corporate managers. It is no longer sufficient for the corporate manager to limit his/her study simply to the domestic aspects of general business. Almost every single topic that can be studied in general business now has global dimensions that are equally important. As such, practitioners and academicians, each with a unique perspective on global business, must go beyond the presently limited sharing of information and ideas. The Journal will be an academic journal combining academic inquiry and informed business practices. It will publish empirical, analytical, review, and survey articles, as well as case studies related to all areas of global business and economics. A sentiment often expressed by practitioners is that academic research in general may not be addressing the most relevant questions in the real world. To bridge some gaps in our knowledge of the real world, the Journal is thereby willing to sponsor a field research (such as surveys, in-depth interviews, on-site studies, etc.). It is fair to say that the Journal will publish high-quality applied-research papers. Nevertheless, studies that test important theoretical works and shed additional light on the issue with some business implications will also be solicited.