Analysis of Sustainability Reporting Disclosure Based on the Global Reporting Initiative (GRI) Standards

Authors

  • Maria Yovita R Pandin Universitas 17 Agustus 1945 (UNTAG) Surabaya, Indonesia https://orcid.org/0000-0003-1393-7145
  • Renata Maulita Wijaya Universitas 17 Agustus 1945 (UNTAG) Surabaya, Indonesia
  • Maria Yuliana Postel Universitas 17 Agustus 1945 (UNTAG) Surabaya, Indonesia
  • Marta Uli Septiana Manalu Universitas 17 Agustus 1945 (UNTAG) Surabaya, Indonesia

DOI:

https://doi.org/10.54956/eksyar.v10i2.523

Keywords:

Sustainability Report, GRI Standards, General Disclosures, Topic Specific

Abstract

This study aims to provide empirical evidence regarding the disclosure of PT Astra Internasional Tbk Jakarta's sustainability report for 2020-2021. This research uses quantitative qualitative research methods. Data obtained from the results of the sustainability report of PT Astra International Tbk Jakarta. Data analysis uses content analysis. The results of the analysis show that sustainability reports are company reports that convey information regarding the economic, environmental and social performance of a company's actions. Disclosure standards for business sustainability reports that use the Global Reporting Standards (GRI) standard should consist of general disclosure series (100 series) to specific disclosure series (200, 300, 400 series) to ensure that stakeholders receive consistent information during the decision-making process.

 

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Published

2024-03-05

Issue

Vol. 10 No. 2 (2023): EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam

Section

Articles