Assessing Sustainability Reporting Practices in ASEAN Mining Companies: A Disclosure Analysis

The mining industry in the ASEAN Region impacts the firms' responsibility for the economy, environment, and social aspects as part of their sustainability measures presented in their annual reports. The study was undertaken to determine the significant difference and predict the financial statement sustainability reporting based on the firms' age, size, geographical location, and profitability. The study employed qualitative-descriptive, non-experimental research designs to carry out the objective of the study. Content Analysis was used to investigate the data to quantify the 30 mining companies’ corporate disclosures. Kruskal Wallis Test and ANOVA table from regression were employed to determine the significant differences and predict the sustainability reporting disclosures. Results revealed that geographical location when paired with the social aspect, has a significant difference and no significant difference when paired with economy and environment. Also, the company's age, size, and profitability have no significant difference when paired with the economic, environmental, and social aspects, respectively. Further results revealed that the grouped company profiles such as age, geographical location, size, and profitability did not predict the extent of financial statement sustainability disclosure among the mining companies in the ASEAN Region.