Initiative Reporting Practice (GRI) Based on Global Environment Disclosures : Reviewed From the Effect of Corporate Governance Attributes (Empirical Study on High Profile Companies Listed in Indonesia Stock Exchange Year 2009 to 2014)

Abstract

This study aimed at GRI's examine the effect of corporate governance attributes to the environmental disclosure in practice. This research was conducted at the company's High Profile listed on the Indonesia Stock Exchange. The population in this study were 18 companies in the period 2009-2014. Samples were taken using purposive sampling method.Samples that meet the criteria and as many as 10 companies. Methods of data analysis using multiple linear regression statistical analysis. These results indicate that the attributes of corporate governance disclosures on the environment in practice GRI high profile company listed on the Indonesia Stock Exchange.

Keywords: Environmental Disclosure, global reporting initiative, sustainability report, attributes corporate governance, high profile company