Volume 28 Number 3, 2023

Sustainability Reporting Reliability: An Industry Worker's Perspective In Indonesia

Febrian Kwarto^a, Nunuy Nurafiah^b, Harry Suharman^b, Muhammad Dahlan^b
a University of Mercubuana Jakarta, Indonesia
^b University of Padjajaran Bandung, Indonesia

ABSTRACT

A sustainability report is a form that reflects a company’s responsibility for its operational activities related to the environment and natural surroundings. However, in reality, sustainability reporting (SR) from corporate social responsibility (CSR) activities are often different between carrying out CSR practices and publishing sustainability reports. In the upstream oil and gas industry, almost all of the company's activities are in direct contact with social and environmental impacts. This study tries to find facts more clearly, information related to CSR practices based on industry workers' perspectives who experience firsthand the overall activities of the upstream oil and gas industry. The interview showed that almost all of the informants did not understand the nature of CSR and the environmental impact related to the oil and gas industry activities. The informants only realized that all their activities were based on the standards and qualifications of their work.

JEL Classification: F64, F65, O14

Keywords: sustainability reporting, CSR, upstream oil and gas

Cite this article: 

Kwarto, F., Nurafiah, N., Suharman, H., Dahlan, M., 2023, Sustainability Reporting Reliability: An Industry Worker's Perspective In Indonesia, International Journal of Business, 28(3), 002. https://doi.org/10.55802/IJB.028(3).002