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Impacts of stakeholder pressure on water disclosure within Asian mining companies

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Abstract

This study investigates the role of stakeholder pressure on water disclosure that is examined through the lens of managerial stakeholder theory. After reviewing the literature, we find that government, media, and international stakeholders have a higher potential to stimulate corporate water disclosure. The authors use a sample comprising 263 listed Asian mining companies from 23 countries over three years from 2017 to 2019. The authors show that these stakeholder pressures are significantly associated with water disclosure practices in Asian mining. This finding indicates that more stringent environmental regulations result in higher levels of water disclosure. Companies tend to disclose water information when corporate exposure is high, as it can attract public attention. Our findings reveal that international stakeholders are why firms create water disclosure to maintain a license to operate internationally. Although all hypotheses have been supported, further analysis shows that media exposure is insignificant in Central Asia. International stakeholders are not the drivers of water disclosure in East, West, and Central Asia.

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Data availability

The dataset used in this study are available from the corresponding author on reasonable request.

Abbreviations

Global Reporting Initiative (GRI):

GRI is a provider of sustainability standards

Corporate social responsibility (CSR):

The obligation of a firm to use its resources in ways to benefit society, through committed participation as a member of society, taking into account the society at large and improving welfare of society at large, independent of direct gains of the company (Gunawan, 2015)

Stakeholder:

Any group or individual who can affect or is affected by the achievement of the firm’s objectives (Roberts, 1992)

Stakeholder theory:

An organization’s management is expected to take on activities expected by their stakeholders and to report on those activities to the stakeholders (Guthrie et al., 2004).

Normative (ethical) stakeholder theory:

Management has a fiduciary relationship with all stakeholders as such should endeavor to treat every stakeholder equally as an ethical responsibility for the optimal benefit of both the firm and its stakeholders (Nyahas et al., 2018)

Managerial (positive) stakeholder theory:

Managers should pay attention to a limited group of stakeholders who are crucial for the attainment of organizational goals (Nyahas et al., 2018)

Regulation stringency (STR):

The level of stringency of government’s environmental regulation in a country

Media exposure (MXP):

Any news about a company in mass media

International operation (IOP):

Company operates its business internationally or outside its home country

Water disclosure:

Information provided by company regarding water policy and water stewardship activities toward the stakeholders

Firm size (SIZE):

The size of company that is measured by total assets

Firm profitability (PRF):

Company’s profitability that is measured by return on asset (ROA)

Leverage (LEV):

The ratio of total liabilities to total assets

Firm age (AGE):

Firm’s age since its inception

Water disclosure index (WDI):

The total score of water parameter disclosed by company in annual and/or sustainability report according to water disclosure guideline

Return on assets (ROA):

The ratio of total profit/loss to total assets

Sustainable Development Goals (SDGs):

An universal call to action to end poverty, protect the planet, and ensure that by 2030 all people enjoy peace and prosperity (United Nations Development Programme, nd)

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Authors and Affiliations

  1. Faculty of Business and Economics, Universitas Islam Indonesia, Jl. Ringroad Utara, 55283, Yogyakarta, Indonesia

    Aditya Pandu Wicaksono

  2. Faculty of Economics and Business, Universitas Sebelas Maret, Jl. Ir. Sutami No. 36A, 57126, Surakarta, Indonesia

    Aditya Pandu Wicaksono & Doddy Setiawan

  3. Center for Fintech and Banking, Universitas Sebelas Maret, Jl. Ir. Sutami No. 36A, 57126, Surakarta, Indonesia

    Doddy Setiawan

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APW helped in conceptualization, methodology, data curation, investigation, formal analysis, project administration, visualization, writing—original draft, writing—review & editing. DS contributed to conceptualization, methodology, data curation, investigation, formal analysis, visualization, writing—original draft, writing—review & editing.

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Appendix 1. Water-related disclosure parameters

Appendix 1. Water-related disclosure parameters

Measure water use

Assess water risk

Consult stakeholders

Engage supply chain

Water statement/policy

Water goals and targets

Quantitative target

Target water use

Target wastewater

Best available technology

Water risk in decision-making

Measure and report performance

Report freshwater use

Report wastewater quality

Report wastewater volume

Report water recycling

Report in absolute value

Report in normalized value

Trends reporting

Regional/facility-based reporting

Use GRI

Strategic partnership

Continuous improvement

Third party audit of water data

  1. Source: Burritt et al. (2016)

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Wicaksono, A.P., Setiawan, D. Impacts of stakeholder pressure on water disclosure within Asian mining companies. Environ Dev Sustain 26, 6493–6515 (2024). https://doi.org/10.1007/s10668-023-02972-0

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