Analisis Pengungkapan K3 Dan Kontribusi SDGS di Industri Pertambangan Tahun 2024

Nurul Inayah Aulia Anas; Nurhidayana Nurhidayana; Nur Hikmah Lestari  Abidin; Aliyah Aqila  Resmail

doi:10.65065/qy4nq898

Authors

Nurul Inayah Aulia Anas Universitas Negeri Makassar Sulawesi Selatan Author
Nurhidayana Nurhidayana Universitas Negeri Makassar Sulawesi Selatan Author
Nur Hikmah Lestari Abidin Universitas Negeri Makassar Sulawesi Selatan Author
Aliyah Aqila Resmail Universitas Negeri Makassar Sulawesi Selatan Author

DOI:

https://doi.org/10.65065/qy4nq898

Keywords:

OHS, SDGs, Mining Industry, Sustainability Reporting, Indonesia

Abstract

This study analyzes the disclosure of Occupational Health and Safety (OHS) practices and their contribution to the Sustainable Development Goals (SDGs) in the Indonesian mining sector during 2024, focusing on PT Adaro and PT Merdeka Copper Gold Tbk. Using a document-based qualitative content analysis of sustainability reports and publicly available company information, the research evaluates three dimensions policy, program, and Outcome to assess alignment with SDG 3 (Good Health and Well-being) and SDG 8 (Decent Work and Economic Growth). Findings reveal significant variations in OHS implementation. PT Adaro demonstrates strong integration with structured programs and measurable Outcomes (score 24/27), whereas PT Merdeka Copper Gold Tbk displays limited implementation impacts and largely normative disclosures (score 15/27). These findings confirm gaps in OHS integration within sustainability reporting as noted in previous literature. This study highlights the importance of measurable performance indicators to strengthen corporate accountability and contributions to national sustainability goals.

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