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Abstract This study aims to analyse the effects of environmental performance, profitability, and leverage on the environmental disclosure in mining industry sector companies listed on the Indonesia Stock Exchange. The sample of this study was 15 mining companies which were selected by using a purposive sampling technique. We collected the company's annual report over the period 2014 – 2021. The results showed that environmental performance had a positive and significant effect on environmental disclosure. In this case, the Corporate Performance Rating Program (PROPER) rating was able to prove that there was a significant influence between the Global Reporting Initiative (GRI) as a form of its responsibility and the extent of environmental disclosure. In addition, profitability produced a negative and significant effect on environmental disclosure. The company considered that it was no longer necessary to carry out environmental disclosure when the company has made a profit annually because the company's environmental performance was good. Finally, leverage had a negative and significant effect on environmental disclosure. Thus, when the leverage of the company reached the maximum point, the company chose to pay off the debt, instead of conducting environmental disclosure. Downloads Download data is not yet available. Downloads FULL TEXT Published 2022-07-19 How to Cite Digdowiseiso, K., Subiyanto, B., & Setioningsih, R. (2022). What Drives Environmental Disclosure? Evidence from Mining Companies Listed on The Indonesia Stock Exchange. International Journal of Energy Economics and Policy, 12(4), 32–39. https://doi.org/10.32479/ijeep.13170 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 4 (2022) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Suharyono Suharyono, Kumba Digdowiseiso, The Effects of Environmental Quality on Indonesia's Inbound Tourism , International Journal of Energy Economics and Policy: Vol. 11 No. 1 (2021) Similar Articles Dwi Ratmono, Darsono Darsono, Selviana Selviana, Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia , International Journal of Energy Economics and Policy: Vol. 11 No. 1 (2021) Meiryani Meiryani, Shi-Ming Huang, Dezie Leonarda Warganegara, Moch Doddy Ariefianto, Vaeren Teresa, Helda Oktavianie, The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies , International Journal of Energy Economics and Policy: Vol. 13 No. 4 (2023) Muhammad Wahyuddin Abdullah, Rika Musriani, Alim Syariati, Hadriana Hanafie, Carbon Emission Disclosure in Indonesian Firms: The Test of Media-exposure Moderating Effects , International Journal of Energy Economics and Policy: Vol. 10 No. 6 (2020)

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