Waste Disclosure Practices in Indonesia

Waste has negative impacts on this planet and can cause other environmental problems such as water, air, and soil pollution. In 2015, Indonesia was included as one of the five countries that supply plastic waste in the world's oceans. Several regulations have been made by the government to improve waste management, including involving companies to take their role in reducing waste generation and improving waste management. This study provides empirical evidence on the practice of corporate waste disclosure of non-financial listed companies in Indonesia 2020. Content and descriptive analyses were used as the research method. The result of this study encourages future discussions about corporate waste issues and waste disclosures in Indonesia. This research contributes to the corporate waste management and disclosure practices to improve stakeholders’ interest.