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Bridging the Paradox of Mineral Wealth and Poverty: A Literature Study of Integrated Reporting Modelling for Nickel Mining Companies in North Konawe

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Justan Riduan Siahaan

    (Hasanuddin University)

  • Nadhirah Nagu

    (Hasanuddin University)

  • Hamza Haz

    (Hasanuddin University)

Abstract

North Konawe district, known for its large nickel reserves, faces a stark contrast between mineral wealth and persistent poverty. This research investigates the potential of integrated reporting as a strategic tool to address this paradox. By examining the economic, environmental and social dimensions of sustainable development, this research aims to understand how integrated reporting can contribute to poverty alleviation. Through a literature review and analysis of company disclosures, we will explore the alignment between social performance reporting and stakeholder perceptions. This analysis will identify opportunities to increase the positive impact of mining operations on local communities. In addition, the study will investigate the potential of numerical indicators derived from integrated reports to measure progress in poverty alleviation, thus providing valuable insights for policymakers and stakeholders. This research contributes to both literature and practice by providing an understanding of the proposed Integrated reporting model that cuts through the paradox of mineral wealth and poverty in North Konawe District.

Suggested Citation

  • Justan Riduan Siahaan & Nadhirah Nagu & Hamza Haz, 2025. "Bridging the Paradox of Mineral Wealth and Poverty: A Literature Study of Integrated Reporting Modelling for Nickel Mining Companies in North Konawe," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 2924-2934, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_239
    DOI: 10.2991/978-94-6463-758-8_239
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