An exploration of circular water management accountability: A case from Indonesia

Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX). Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Meiryani [verfasserIn] Shi-Ming Huang [verfasserIn] Gatot Soepriyanto [verfasserIn] Jessica Audrelia [verfasserIn] Mochammad Fahlevi [verfasserIn] Mohammed Aljuaid [verfasserIn] Sandra Grabowska [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Schlagwörter:	Circular water management Reduce Reuse Recycle Water accounting Water accountability

Übergeordnetes Werk:	In: Heliyon - Elsevier, 2016, 8(2022), 9, Seite e10556-
Übergeordnetes Werk:	volume:8 ; year:2022 ; number:9 ; pages:e10556-

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.1016/j.heliyon.2022.e10556

Katalog-ID:	DOAJ008915784

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allfields_unstemmed	10.1016/j.heliyon.2022.e10556 doi (DE-627)DOAJ008915784 (DE-599)DOAJfe83bf2fa75d4db39107cdf9ad1ed25e DE-627 ger DE-627 rakwb eng Q1-390 H1-99 Meiryani verfasserin aut An exploration of circular water management accountability: A case from Indonesia 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX). Circular water management Reduce Reuse Recycle Water accounting Water accountability Science (General) Social sciences (General) Shi-Ming Huang verfasserin aut Gatot Soepriyanto verfasserin aut Jessica Audrelia verfasserin aut Mochammad Fahlevi verfasserin aut Mohammed Aljuaid verfasserin aut Sandra Grabowska verfasserin aut In Heliyon Elsevier, 2016 8(2022), 9, Seite e10556- (DE-627)835893197 (DE-600)2835763-2 24058440 nnns volume:8 year:2022 number:9 pages:e10556- https://doi.org/10.1016/j.heliyon.2022.e10556 kostenfrei https://doaj.org/article/fe83bf2fa75d4db39107cdf9ad1ed25e kostenfrei http://www.sciencedirect.com/science/article/pii/S2405844022018448 kostenfrei https://doaj.org/toc/2405-8440 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_171 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 8 2022 9 e10556-
allfieldsGer	10.1016/j.heliyon.2022.e10556 doi (DE-627)DOAJ008915784 (DE-599)DOAJfe83bf2fa75d4db39107cdf9ad1ed25e DE-627 ger DE-627 rakwb eng Q1-390 H1-99 Meiryani verfasserin aut An exploration of circular water management accountability: A case from Indonesia 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX). Circular water management Reduce Reuse Recycle Water accounting Water accountability Science (General) Social sciences (General) Shi-Ming Huang verfasserin aut Gatot Soepriyanto verfasserin aut Jessica Audrelia verfasserin aut Mochammad Fahlevi verfasserin aut Mohammed Aljuaid verfasserin aut Sandra Grabowska verfasserin aut In Heliyon Elsevier, 2016 8(2022), 9, Seite e10556- (DE-627)835893197 (DE-600)2835763-2 24058440 nnns volume:8 year:2022 number:9 pages:e10556- https://doi.org/10.1016/j.heliyon.2022.e10556 kostenfrei https://doaj.org/article/fe83bf2fa75d4db39107cdf9ad1ed25e kostenfrei http://www.sciencedirect.com/science/article/pii/S2405844022018448 kostenfrei https://doaj.org/toc/2405-8440 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_171 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 8 2022 9 e10556-
allfieldsSound	10.1016/j.heliyon.2022.e10556 doi (DE-627)DOAJ008915784 (DE-599)DOAJfe83bf2fa75d4db39107cdf9ad1ed25e DE-627 ger DE-627 rakwb eng Q1-390 H1-99 Meiryani verfasserin aut An exploration of circular water management accountability: A case from Indonesia 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX). Circular water management Reduce Reuse Recycle Water accounting Water accountability Science (General) Social sciences (General) Shi-Ming Huang verfasserin aut Gatot Soepriyanto verfasserin aut Jessica Audrelia verfasserin aut Mochammad Fahlevi verfasserin aut Mohammed Aljuaid verfasserin aut Sandra Grabowska verfasserin aut In Heliyon Elsevier, 2016 8(2022), 9, Seite e10556- (DE-627)835893197 (DE-600)2835763-2 24058440 nnns volume:8 year:2022 number:9 pages:e10556- https://doi.org/10.1016/j.heliyon.2022.e10556 kostenfrei https://doaj.org/article/fe83bf2fa75d4db39107cdf9ad1ed25e kostenfrei http://www.sciencedirect.com/science/article/pii/S2405844022018448 kostenfrei https://doaj.org/toc/2405-8440 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_171 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 8 2022 9 e10556-
language	English
source	In Heliyon 8(2022), 9, Seite e10556- volume:8 year:2022 number:9 pages:e10556-
sourceStr	In Heliyon 8(2022), 9, Seite e10556- volume:8 year:2022 number:9 pages:e10556-
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	Circular water management Reduce Reuse Recycle Water accounting Water accountability Science (General) Social sciences (General)
isfreeaccess_bool	true
container_title	Heliyon
authorswithroles_txt_mv	Meiryani @@aut@@ Shi-Ming Huang @@aut@@ Gatot Soepriyanto @@aut@@ Jessica Audrelia @@aut@@ Mochammad Fahlevi @@aut@@ Mohammed Aljuaid @@aut@@ Sandra Grabowska @@aut@@
publishDateDaySort_date	2022-01-01T00:00:00Z
hierarchy_top_id	835893197
id	DOAJ008915784
language_de	englisch
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However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. 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spellingShingle	Meiryani misc Q1-390 misc H1-99 misc Circular water management misc Reduce misc Reuse misc Recycle misc Water accounting misc Water accountability misc Science (General) misc Social sciences (General) An exploration of circular water management accountability: A case from Indonesia
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topic_title	Q1-390 H1-99 An exploration of circular water management accountability: A case from Indonesia Circular water management Reduce Reuse Recycle Water accounting Water accountability
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title	An exploration of circular water management accountability: A case from Indonesia
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title_full	An exploration of circular water management accountability: A case from Indonesia
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author_browse	Meiryani Shi-Ming Huang Gatot Soepriyanto Jessica Audrelia Mochammad Fahlevi Mohammed Aljuaid Sandra Grabowska
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title_sort	exploration of circular water management accountability: a case from indonesia
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title_auth	An exploration of circular water management accountability: A case from Indonesia
abstract	Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX).
abstractGer	Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX).
abstract_unstemmed	Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX).
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title_short	An exploration of circular water management accountability: A case from Indonesia
url	https://doi.org/10.1016/j.heliyon.2022.e10556 https://doaj.org/article/fe83bf2fa75d4db39107cdf9ad1ed25e http://www.sciencedirect.com/science/article/pii/S2405844022018448 https://doaj.org/toc/2405-8440
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Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. 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An exploration of circular water management accountability: A case from Indonesia

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