The Impacts Of Environmental Disclosure On Performance Of PT Elnusa Tbk

Abstract

The purpose of this research is to know the extent of environmental disclosure in company’s performance and sustainability. This research is conducted as qualitative analysis. This research used 8 years of annual reports and articles to be content analyzed. Findings reveal that environmental disclosure doesn’t contribute much on PT Elnusa Tbk’s performance but it sets certain standard for company’s environmental sustainability. Environmental disclosure by PT Elnusa Tbk becomes its own standard in order to keep the sustainability. Environmental disclosure acts as added value in the annual report to the stakeholders. However, the increasing disclosure trends can be considered as a first step toward improved environmental disclosure. The research therefore supports the the need for a suitable framework for environmental disclosure, such that all the stakeholders can use it as credible information.

Keywords: environment, disclosure, performance, sustainability

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