Appropriateness of Disclosure of Social and Environmental Responsibility: Sitinaja’s Perspective

DOI

10.2991/978-94-6463-758-8_278How to use a DOI?

Keywords

Global reporting index; Mining corporate; Sitinaja

Abstract

Mineral resources are contributors to state and regional income but are also prone to environmental damage and social conflict. The government, as the trustee of the community, is obligated to regulate the operations of mining companies to prevent harm to the environment and society. The concept of Sitinaja, representing propriety in interactions, is an important value for Bugis community living in mining areas on Sulawesi Island. The study aims to analyze the propriety of mining companies in their relations with the environment and society. The research method uses a qualitative method with a critical paradigm approach to two mining companies operating on Sulawesi Island, namely J Resources and Merdeka Copper Gold. Data were obtained from secondary sources, namely company sustainability reports and their propriety was analyzed using the Global Reporting Initiative (GRI) indicators and the sitinaja perspective. The disclosure of the general standards of both companies in the sustainability report is in accordance with the GRI indicators. The activities of the two mining companies show propriety where both as managers have complied with government regulations as entities that own mineral resources both in maintaining environmental quality at the company’s operational locations and minimizing, mitigating, and managing social impacts. The propriety demonstrated by both companies can be a reference model for mining companies operating on Sulawesi Island so that in their operational processes they do not only prioritize temporary profits from obtaining mining materials but also pay attention to environmental and community conditions.

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.

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TY  - CONF
AU  - Nur Hidayah
AU  - Darmawati Darmawati
AU  - Sri Sundari
PY  - 2025
DA  - 2025/07/30
TI  - Appropriateness of Disclosure of Social and Environmental Responsibility: Sitinaja’s Perspective
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3313
EP  - 3327
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_278
DO  - 10.2991/978-94-6463-758-8_278
ID  - Hidayah2025
ER  -