SUSTAINABILITY REPORTING ON HAZARDOUS TOXIC MATERIALS WASTE
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Abstract
This paper discusses the importance of environmental sustainability report disclosure related to hazardous and toxic waste (LB3) in Indonesia. As a country with a large population and rapidly growing industrialization rate, LB3 management is a crucial issue in maintaining environmental sustainability. This study analyzes the extent to which companies in Indonesia disclose information related to LB3 management in their sustainability reports, as well as the challenges faced in the disclosure process. The findings show that although regulations related to LB3 management have been in place, the implementation of disclosure is still limited and inconsistent among companies. Several factors that influence disclosure include a lack of understanding of reporting obligations, low awareness of the importance of transparency, and limitations in existing reporting capacity.
Sustainability report disclosure regarding LB3 waste in Indonesia needs to be improved to support corporate transparency and accountability in managing hazardous waste. Further steps are needed to strengthen regulations, increase awareness, and provide training for companies so that they can better manage and report LB3 waste. This increased disclosure will contribute to environmental conservation and sustainability efforts in Indonesia.
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