The Influence of Sustainability Report and Environmental Performance on Profitability: an Empirical Study in Indonesia

Sustainability reports and environmental performance ratings of companies in Indonesia continue to increase every year. This increase shows the company's awareness of its responsibility to stakeholders. The mining sector has the highest risk of environmental damage causing companies to lose social legitimacy and incur environmental repair costs that affect profitability. The company will not survive for a long time and trigger high natural resource exploration if they are careless about the negative impact of business activities, especially in the mining sector. The goal is to assess the influence of sustainability reports and environmental performance on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2020 period. The research type is quantitative research with secondary data from sustainability reports and annual reports. The research sample consisted of 5 mining companies selected by the purposive sampling method. The techniques of data analysis are explanatory research, multiple linear regression, partially and simultaneously hypothesis testing with IBM SPSS 26. The results indicate that sustainability reports and environmental performance partially have no effect on profitability, but sustainability reports and environmental performance simultaneously affect profitability