Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

<Previous Article In Volume
Next Article In Volume>

Bridging the Paradox of Mineral Wealth and Poverty: A Literature Study of Integrated Reporting Modelling for Nickel Mining Companies in North Konawe

Authors
Justan Riduan Siahaan1, *, Nadhirah Nagu1, Hamza Haz1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: siahaanjr22p@student.unhas.ac.id
Corresponding Author
Justan Riduan Siahaan
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_239How to use a DOI?
Keywords
Integrated Reporting; Nickel Mining; Poverty Reduction; North Konawe
Abstract

North Konawe district, known for its large nickel reserves, faces a stark contrast between mineral wealth and persistent poverty. This research investigates the potential of integrated reporting as a strategic tool to address this paradox. By examining the economic, environmental and social dimensions of sustainable development, this research aims to understand how integrated reporting can contribute to poverty alleviation. Through a literature review and analysis of company disclosures, we will explore the alignment between social performance reporting and stakeholder perceptions. This analysis will identify opportunities to increase the positive impact of mining operations on local communities. In addition, the study will investigate the potential of numerical indicators derived from integrated reports to measure progress in poverty alleviation, thus providing valuable insights for policymakers and stakeholders. This research contributes to both literature and practice by providing an understanding of the proposed Integrated reporting model that cuts through the paradox of mineral wealth and poverty in North Konawe District.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_239How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Justan  Riduan  Siahaan
AU  - Nadhirah Nagu
AU  - Hamza Haz
PY  - 2025
DA  - 2025/07/30
TI  - Bridging the Paradox of Mineral Wealth and Poverty: A Literature Study of Integrated Reporting Modelling for Nickel Mining Companies in North Konawe
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2924
EP  - 2934
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_239
DO  - 10.2991/978-94-6463-758-8_239
ID  - Siahaan2025
ER  -