TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2022-06-01 DOI:10.33508/rima.v5i1.3845

Natasia Alinsari, Arthik Davianti

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Abstract

One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements. BUMN, as a business unit owned by the Government of Indonesia, has a unique role as an agent of development based on the concept of sustainable development. For a corporation in the mining industry, the task is particularly difficult. The integration of a state-owned company's idea of sustainable development, including actions stated in the disclosures, is investigated in this study. Observational data in this study are narrative disclosures presented in the Company's sustainability report from 2007 to 2018. This study applies qualitative content analysis techniques. The results presented are the initial results of the analysis conducted. The results revealed that as a state-owned company, the Company exhibited the concept of sustainable development as a basis for presenting sustainability reports that showed economic performance, social responsibility, and the environment. Disclosure of environmental and social performance has a larger portion than economic performance. Observation companies prioritize environmental preservation and social aspects, including human rights, labor, product responsibility, and society in carrying out corporate activities.

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践行可持续发展理念:国有企业的叙事表达

一个关注可持续性三大支柱——经济、社会和环境支柱的理念是可持续发展。主要的挑战是实现经济、社会和环境因素的平衡。本组织作为印度尼西亚政府拥有的一个业务单位，具有根据可持续发展概念推动发展的独特作用。对于采矿业的公司来说，这项任务尤为艰巨。本研究调查了国有企业可持续发展理念的整合，包括披露中所述的行动。本研究中的观测数据为公司2007年至2018年可持续发展报告中的叙述性披露。本研究采用定性内容分析技术。本文给出的结果是初步分析的结果。结果显示，作为一家国有企业，该公司展示了可持续发展的概念，并将其作为展示经济绩效、社会责任和环境的可持续发展报告的基础。环境和社会绩效的披露比经济绩效所占的比重更大。观察公司在开展企业活动时优先考虑环境保护和社会方面，包括人权、劳工、产品责任和社会。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics