PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP UPAYA PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS 2030
Abstract
The issue of CSR disclosure has increased quite rapidly, and produced diverse benefits for the community and environmental performance also has many positive effects if done with good procedures. The purpose of this study was to determine the effect of CSR disclosure and environmental performance on the achievement of SDGs (2030) in mining companies. The sample used was 62 mining companies out of a population of 687 companies listed on the IDX, the determination of the sample was using the proportional sampling method with the multiple regression analysis test method using SPSS software version 22. The results showed that the variable X1 influenced the Y and X2 variables had no effect on the Y variable This is indicated from the value of the t test (partial test) of each variable X that is 0,000 and 0, 816, which means the significance value of variable X1 is below the significant level of 0.025 which means the hypothesis is accepted, the significance value of X2 is above 0.025 which means the hypothesis is rejected.
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