Abstract. In their business operations, mining companies that process natural resources must
deal with environmental degradation. The companies shall do environmental preservation to
mitigate global warming due to business processes and make an environmental responsibility
report to ensure a sustainable business. Whether the COVID-19 pandemic affects environmental
responsibility is the focus of this study. The pandemic disrupts all sectors, including the mining
industry. Therefore, this study investigates the level of environmental reporting made by mining
companies before and after the COVID-19 outbreak. In addition, this study also investigates the
determinants of the level of environmental reporting disclosed in either the annual report or
sustainability report. Thirty-seven companies listed on the Indonesia Stock Exchange in the
mining sector in 2019 and 2020 were used as a sample. Results from the Wilcoxon signed rank
analysis suggest that the level of environmental disclosure increased following the epidemic's
spread, contrasted to levels prior to the outbreak. The multiple regression analysis reveals that
public ownership and size are likely to enhance environmental disclosure. Meanwhile, leverage
tends to reduce environmental disclosure. The analysis offers perspective on the capital market
authority agency's new strategy aimed at enhancing aspects that could influence environmental
responsibility disclosure.
Keywords: environmental reporting, public ownership, COVID-19, mining industry