Environmental Reporting

b. Environmental Reporting

N e g a r a L i n g k u n g a n H i d u p N o m o r 113 T a h u n 2 0 0 3 a l s o m e n t i o n s t h e f o r m o f (1) “B a k u M u tu A ir L im b a h K e g ia ta n P e n a m b a n g a n B a tu B a ra — M in in g W aste W a te r-Q u a litie s

Extent” and

also

Baku

M u tu

A ir L im b a h

P e n g o la h a n /P e n c u c ia n B a tu B a ra - Coal Waste Water of The Production and

Wash Process - Qualities Extent.

(1) “B a k u M u tu A ir L im b a h K e g ia ta n P e n a m b a n g a n B a tu B a ra — M in in g W aste W a ter-Q u a lities E x t e n t ” _______________________________________________

K a d a r m a k sim u m (Parameter)

P a r a m e te r

S a tu a n

(maximum rate) Ph

(Amount)

6-9 Residu Tersuspensi

M g /1

7 Mangan (Mn) Total

(2) B a k u M u tu A ir L im b a h P e n g o la h a n /P e n c u c ia n B a tu B a ra - Coal Waste Water of The Production and Wash Process - Qualities Extent________________

K a d a r m a k sim u m (Parameter)

P a ra m e te r

S a tu a n

(maximum rate) pH

(Amount)

6-9 Residu Tersuspensi

400 Besi (Fe) total

M g/1

7 Mangan (Mn) Total

M g /1

Mg/L

V o l u m e a i r l im b a h m a k s i m u m 2m3 per ton produk batu bara

Vol. 13, No. 2 / Agustus 2005 © Center fo r Indonesian Accounting and Managem ent Research Postgraduate Program, Brawijaya University

18 Environm ental Accounting; A Map o f Environmental Regulation and Policies o f the Indonesia Central Government

This paper believes that those clauses above contain of social values which

a b o u t c o m p a n i e s c a n s o m e h o w u s e to r e d u c e s o c ia l p r e s s u r e a s w h a t h a d b e e n m e n t i o n e d b y P a t t e n ( 2 0 0 2 ) c i t e d f r o m J u p e ( 2 0 0 5 ) a n d a l s o to e d u c a t e a n d in f o r m a b o u t c h a n g e s in c o m p a n i e s ’ p e r f o r m a n c e s a n d a c t i v i t i e s , s e e k to c h a n g e r e l e v a n t p u b l i c ’s p e r c e p t i o n , s e e k to c h a n g e e x t e r n a l p e r c e p t i o n o f c o m p a n i e s ’ p e r f o r m a n c e a s w h a t h a d b e e n m e n t i o n e d b y J u p e ( 2 0 0 5 ) . M o r e o v e r , it s h o u ld

be considered that those activities and actions above could not be separated from the costs, which directly emerge as the actions are executed. The more

c o m p r e h e n s i v e a n a l y s i s a b o u t e n v i r o n m e n t a l c o s t w ill b e e x p l a i n e d in t h e n e x t sub-sub chapter.