Research Article Published 27 July 2023

Does Environmental Disclosure of the Oil and Gas Industry Comply with the GRI? Evidence from Indonesia

How to Cite

How to Cite

Nabila Qothrunada, & Wuri Handayani. (2023). Does Environmental Disclosure of the Oil and Gas Industry Comply with the GRI? Evidence from Indonesia. Journal of Business Management and Accounting, 13(2), 153-180. https://doi.org/10.32890/jbma2023.13.2.1
Nabila Qothrunada
Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia
Wuri Handayani
Accounting Department, Gadjah Mada University, Yogyakarta, Indonesia
Full text
PDF View full text 759 KB · 28 pages XML JATS full text 96 KB · machine readable HTML Read online 71 KB
DOI 10.32890/jbma2023.13.2.1 Cite this article
Share this article
Citations
3 +1 · 2026
OpenAlex, highest of the sources checked
Reads
567
Abstract + full text
Downloads
666
PDF and XML
Percentile
93th
By citations, works of the same year

Article

Abstract

The reporting of Corporate Environmental Responsibility (CER) shows the commitment of a company to minimize the negative impacts on the environment caused by its operations. This study attempts to analyze the level of compliance in terms of disclosure in CER reporting by companies operating in the oil and gas industry based on the GRI 300 Environmental Standards reporting guidelines. This study uses content analysis. The data were obtained from relevant documents: the annual and sustainability reports. The data were evaluated using coding techniques. The evaluation results show that Indonesia's oil and gas industry companies exhibit low-compliance in terms of disclosure in their CER reportingand a low compliance level in terms of regulations. Future research could investigate different sectors of the Indonesian economy to further analyze the practice of CER reporting in the country. Future research could also use other data sources for content analysis instead of annual and sustainability reports.

Keywords
CER disclosure oil and gas industry GRI standards environment

Metrics & impact

Citations by source

Harvested 22-09-2026

Counts differ by index because each source crawls a different corpus. Crossref counts only registered reference lists; Google Scholar includes theses, preprints and grey literature.

OpenAlex
3
Open corpus, updated daily View →
Crossref
3
Deposited reference lists only View →
OpenCitations
2
Open references only View →
Scopus
0 Not indexed
Indexed titles only View →
Google Scholar
Publishes no citation count that can be read automatically.
Includes theses and preprints Search →
Dimensions
Publishes no citation count that can be read automatically.
Includes policy documents Search →

Citations over time

New citations recorded in each year, as reported by OpenAlex.

2
1
2025 2026

Reads & downloads

Abstract views 567
PDF downloads 666
XML downloads 0
Full-text HTML 0
Counted under COUNTER Release 5 rules; known robots excluded.

Attention beyond citation

Citation percentile 93th
Field-weighted citation impact 0.14
Works this article cites 23

From OpenAlex. A field-weighted impact of 1.00 is the world average for work of the same field, type and year. No Altmetric key is configured, so news, policy and social attention are not shown.

Identifiers
DOI · 10.32890/jbma2023.13.2.1
OpenAlex · W4386103279

References

References 41
Deposited to Crossref with the article DOI
  1. Adams, C. A. (2004). The ethical, social and environmental reporting performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(731-757).
  2. Alazzani, A., & Wan-Hussin, W. N. (2013). Short communication: Global Reporting Initiative’s environmental reporting. A study of oil and gas companies. Ecological Indicators, 32, 19-24.
  3. Avianti, I. (2006). Privatisasi BUMN dan Penegakkan Good Corporate Governance dan Kinerja BUMN. KINERJA. Journal of Business and Economics, 10(1), 57-65. https://ojs.uajy.ac.id/ index.php/kinerja/article/view/91
  4. Bailly-Leclerc, C. (2016). GRI Standards Are Now Available. Retrieved 5th May from https://dfge.de/gri-standards-are-now-available
  5. Basalamah, A. S., & Jermias, J. (2005). Social and environmental reporting and auditing in Indonesia: Maintaining organizational legitimacy? International Journal of Business, 7(1), 109-127. https://doi.org/10.22146/gamaijb.5565
  6. Bastian Buck, G., Laura Espinach, G., Söderberg, S., & ISO 26000 Post Publication Organization (PPO). (2014). GRI G4 guidelines and ISO 2600: 2010 how to use the GRI G4 guidelines and ISO 26000 in conjunction. https://www.iso.org/files/live/sites/ isoorg/files/archive/pdf/en/iso-gri-26000_2014-01-28.pdf
  7. Cantele, S., Tsalis, T. A., & Nikolaou, I. E. (2018). A new framework for assessing the sustainability reporting disclosure of water utilities. Sustainability (Switzerland), 10(2), 1-12. https://doi.org/https://doi.org/10.3390/su10020433
  8. Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. (2012). Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting Organizations and Society, 37(1), 14-25. https://doi.org/10.1016/j.aos.2011.12.001
  9. Duker, J., & Olugunna, M. (2014). Corporate Environmental Responsibility (CER): A case of logistics companies in Sweden Uppsala University]. Uppsala. https://www.diva-portal.org/ smash/get/diva2:727457/FULLTEXT01.pdf
  10. Faisal, F., Napitupulu, M. A., & Chariri, A. (2019). Corporate social and environmental responsibility disclosure in Indonesia: Symbolic or substantive? Pertanika Journal of Social Science and Humanities, 27(1), 259-277. https://www.researchgate. net/publication/329208700_Corporate_Social_and_ Environmental_Responsibility_Disclosure_in_Indonesian_ Symbolic_or_Substantive
  11. Feronika, E. S., Silva, K. R., Raharjo, S. T., & Resnawaty, R. (2020). Tanggung jawab sosial perusahaan bidang lingkungan. Prosiding Penelitian Dan Pengabdian Kepada Masyarakat, 7(1),1-11.http://jurnal.unpad.ac.id/prosiding/article/ view/28557/pdf
  12. Gayo, S. (2012). Mandatory and voluntary corporate social responsibility policy debates in Indonesia. ICIRD. https://www.researchgate.net/publication/252508791_Mandatory_ and_Voluntary_Corporate_Social_Responsibility_Policy_ Debates_in_Indonesia
  13. Global Reporting Initiative. (2013). G4 Sustainability reporting guidelines: Implementation manual. https://respect. international/wp-content/uploads/2017/10/G4-Sustainability-Reporting-Guidelines-Implementation-Manual-GRI-2013.pdf
  14. Global Reporting Initiative. (2020). Consolidated Set of GRI Standards. https://cicerogroup.com/wp-content/uploads/2021/05/GRI-Standards-Consolidated.pdf
  15. Gunawan, J. (2018). Tanggung jawab sosial, lingkungan dan reputasi perusahaan: Pengungkapan pada situs bank. Media Riset Akuntansi, Auditing & Informasi, 18(1), 26-49. https://media. neliti.com/media/publications/274833-none-83839203.pdf
  16. Hąbek, P., & Wolniak, R. (2016). Assessing the quality of corporate social responsibility reports: The case of reporting practices in selected European Union member states. Quality and Quantity, 50. https://doi.org/https://doi.org/10.1007/s11135-014-0155-z
  17. Hendro, D., & Naryoso, A. (2018). Development of corporate social responsibility (CSR) model of productive independent business establishment of marina resources management (Case study of PT. Indonesia Power UP Semarang) 3rd International Conference of Graduate School on Sustainability (ICGSS) 2018, Malang. https://seminar.unmer.ac.id/index.php/ ICGSS/3ICGSS/paper/viewFile/308/198
  18. Ingenhoff, D., & Sommer, K. (2011). Corporate social responsibility communication: A multi-method approach on stakeholder expectations and managers’ intentions. Journal of Corporate Citizenship, 42, 73-91. https://doi.org/10.9774/ GLEAF.4700.2011.su.00007
  19. International Organization for Standardization. (2004). ISO 26000 international guidance standard on social responsibility. Retrieved 6 June from https://www.iied.org/iso-26000-international-guidance-standard-social responsibility?gad=1& gclid=Cj0KCQjwpPKiBhDvARIsACn-gzCLVKVafGQZQVp AsZWLHXHmDsQc2ekBWAbq6MeIUdmL5ECCSOidWdIa AsAeEALw_wcB
  20. Jurnal Entrepenuer. (2020). Fungsi utama annual report bagi perusahaan. Retrieved 30 May from https://www.jurnal.id/id/ blog/fungsi-utama-annual-report-bagi-perusahaan/
  21. KPMG. (2013). GRI’s G4 Guidelines: The impact on reporting. https://assets.kpmg.com/content/dam/kpmg/pdf/2013/06/g4-the-impact-on-reporting-v2.pdf
  22. Krippendorff, K. (2013). Content analysis: An introduction to its methodology. Sage Publication.
  23. O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36, 31-52.
  24. O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36, 31-52. https://doi.org/https://doi.org/10.1016/j.aos.2011.01.002
  25. Orazalin, N., & Mahmood, M. (2020). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140-164. https://doi.org/10.1108/JAEE-12-2018-0137 Peraturan Pemerintah Republik Indonesia Nomor 40 Tahun 2007 Tentang Perusahaan Umum Lembaga Kantor Berita Nasional Antara, (2007). Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas, (2012).
  26. PT. Apexindo Pratama Duta Tbk. (2016). Laporan Tahunan 2016 http://www.apexindo.com/Media/Default/AR/AR_2016.pdf
  27. PT. Elnusa Tbk. (2018). Sustainability Report 2018. https://www. elnusa.co.id/cfind/source/files/investor/sr-elnusa-2018.pdf
  28. PT. Elnusa Tbk. (2019). Sustainability report 2019. https://www. elnusa.co.id/cfind/source/files/investor/sr-elnusa-2019.pdf
  29. PT. Elnusa Tbk. (2020). Sustainability report 2020. https://www. elnusa.co.id/cfind/source/files/sr_elnusa_2020_low-res-tanpa-bleed.pdf PT. Pertamina (Persero). (2019). Sustainability report 2019: Crafting our future. https://www.pertamina.com///Media/File/ SR_2019_PT_Pertamina_(Persero)_24-08-2020.pdf PT. Pertamina (Persero). (2020). Sustainability report 2020: ADAPT. https://www.pertamina.com///Media/File/Pertamina%20 Sustainability%20Report%202020.pdf
  30. PT. Surya Esa Perkasa Tbk. (2017). Annual report 2017: Focused on building long-term value. https://essa.id/wp-content/ uploads/2021/03/AR-SEP-2017.pdf
  31. PT. Surya Esa Perkasa Tbk. (2018). Annual report 2018: Memupuk potensi negeri, membangun bangsa berdikari. https://essa.id/ wp-content/uploads/2021/03/ESSA-Annual-Report-2018.pdf
  32. Pusaka, S. (2017). Peluncuran GRI standards 2018: Membaca arah akuntabilitas masa depan. Majalah csr.id. https://majalahcsr.id/ peluncuran-gri-standards-2018-membaca-arah-akuntabilitas-masa-depan/
  33. Romero, S., Lin, B. B., Jeffers, A. E., & DeGaetano, L. A. (2014). An overview of sustainability reporting practices: Results of related research and recommendations for the future. The CPA Journal, March, 68-71. https://www.researchgate.net/ publication/265511159_An_Overview_of_Sustainability_ Reporting_Practices
  34. Rusmantoa, T., & Williams, C. (2014). Compliance evaluation on CSR activities disclosure in Indonesian publicly listed companies. Global Conference on Business & Social Science-2014, Kuala Lumpur.
  35. Samuel, V. B., Agamuthu, P., & Hashim, M. A. (2013). Indicators for assessment of sustainable production: A case study of the petrochemical industry in Malaysia. Ecological Indicators, 24(January), 392-402.
  36. Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach, 7th Edition. John Wiley and Sons Ltd.
  37. Seuring, S., & Gold, S. (2012). Conducting content-analysis based literature reviews in supply chain management. Supply Chain Management, 17(5), 544-555. https://doi.org/https://doi.org/10.1108/13598541211258609
  38. Sukoharsono, E. G. (2007). Green accounting in Indonesia: Accountability and environmental issues. The International Journal of Accounting and Business Society, 15(1), 21-60.
  39. Utama, S. (2011). An evaluation of support infrastructures for corporate responsibility reporting in Indonesia. Asian Business & Management, 10, 405-424. https://doi.org/https://doi.org/10.1057/abm.2011.10
  40. Yaya, R., Wibowo, S. A., Ulfaturrahmah, & Jalaludin, D. (2018). Environmental disclosure practices after mandatory disclosure policy in Indonesia. Journal of Business and Retail Management Research, 12(4), 88-100.
  41. Zainal, R. I. (2019). Analysis of CSR legislation in Indonesia: Mandate to business. Business and Economic Research, 9(3), 165-181. https://doi.org/https://doi.org/10.5296/ber.v9i3.14978