Evaluasi Pelaksanaan Kinerja Lingkungan Industri Minyak dan Gas Bumi Indonesia Melalui Pengungkapan Informasi Lingkungan dalam Memenuhi Tanggung Jawab Sosial Perusahaan
| Main Authors: | , NITA IVANA BANUREA, , Sony Warsono, Dr., MAFIS., Ak. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/121143/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61200 |
Daftar Isi:
- This study aimed to assessed the environmental performance of the Oil and Gas Industry, assessed the form of corporate social responsibility Oil and Gas Industry, and to assessed the accounting or financial information performed by the environmental performance oil and gas companies. The evaluation is based on five environmental practices that can be seen as �best practice� through their endorsement in national and international oil industry association guidelines. These practices are Environmental Impact Assessment (EIA), Environmental Management Systems (EMS), Environmental Performance Evaluation (EPE), Environmental Monitoring and Auditing, and Environmental Reporting. This study used qualitative analysis with checklist model that identified five best practices in the environmental performance of Oil and Gas Companies. The samples were four Companies of Oil and Gas Sector. The data taken from the annual report of 2009-2011 listed in Indonesia Stock Exchange and the environment information outside the oil and gas companies's annual report. This study used two measurements. There are Corporate Social Disclosure Index (CSDI) and CGCG UGM�s model that have been modified to assessed the environmental performance information disclosure.