Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia
- Widya Ananda Politeknik STIA LAN Bandung, Bandung, Indonesia
-
Hafid Aditya Pradesa
*
Politeknik STIA LAN Bandung, Bandung,
Indonesia
- Reni Wijayanti Politeknik STIA LAN Bandung, Bandung, Indonesia (*) Corresponding Author
Abstract
The primary objective of this study is to conduct an analysis of sustainability reports based on the GRI Standard Guidelines among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study focuses on sustainability reports for the years 2019-2021, which were consecutively published on the official websites of the selected manufacturing companies. Employing a purposive sampling technique, a total of 21 manufacturing companies were included in the study, covering three distinct research periods, thereby resulting in the analysis of 63 data units. The research methodology involves descriptive statistics and utilizes quantitative content analysis methods. The findings of this study reveal that, during the 2019-2021 timeframe, none of the manufacturing companies listed on the IDX have provided comprehensive disclosure of all 89 GRI Standard indicator items in their sustainability reports. Furthermore, when categorizing the implementation levels of sustainability reports as "below average" or "above average," based on a comparison of the average index values among individual companies and all manufacturing companies, it is evident that larger-scale companies (with a market capitalization exceeding IDR 10 trillion) in the "above average" category have exhibited better adherence to sustainability reporting practices compared to smaller-scale companies (with a market capitalization below IDR 10 trillion). Additionally, the analysis indicates that the implementation of economic, environmental, and social aspects of sustainability reporting has shown steady improvement over the years among manufacturing companies. This suggests that while there has been progress, some companies are still not fully aligning with GRI Standards in their reporting practices.For future researchers, it is recommended to extend the analysis to cover a minimum of five reporting periods (years) to gain a more precise understanding of the evolving trends in sustainability reporting implementation. This expanded timeline will enable researchers to assess the progress made by companies in adapting their sustainability reports to conform with GRI Standards more accurately.
Downloads
References
Akadiati, V. A. P., Purwati, A. S. M., & Sinaga, I. (2023). Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan. Ekonomis: Journal of Economics and Business, 7(2), 1008–1014. https://doi.org/10.33087/ekonomis.v7i2.1232
Calabrese, A., Costa, R., Levialdi, N., Menichini, T., & Montalvan, R. A. V. (2020). Does More Mean Better ? Exploring the Relationship between Report Completeness and Environmental Sustainability. Sustainability, 12(24), 1–16.
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting : economic analysis and literature review. Review of Accounting Studies, 26, 1176–1248.
Daromes, F. E., Holly, A., & Loeferdy, M. (2023). Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 22(1), 1–17.
Ekasari, K., Eltivia, N., & Soedarso, E. H. (2019). Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainability Reporting. Journal of Research and Application: Accounting and Management, 4(1), 95–105. https://doi.org/10.18382/jraam.v4i1.008
Ferrarez, R. P. F., Vargas, R. V., Alvarenga, J. C., Chinelli, C. K., Costa, M. de A., de Oliveira, B. L., Haddad, A. N., & Soares, C. A. P. (2020). Sustainability indicators to assess infrastructure projects: Sector disclosure to interlock with the global reporting initiative. Engineering Journal, 24(6), 43–61. https://doi.org/10.4186/ej.2020.24.6.43
Hamad, S., Draz, M. U., & Lai, F. W. (2020). The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework. SAGE Open, 10(2). https://doi.org/10.1177/2158244020927431
Kurniawan, P. S., Sujana, E., Astawa, I. G. P. B., & Dewi, L. G. K. (2019). An Analysis of Information Materiality on Corporate Sustainability Report: A Comprehensive Study from Mining Industry in Indonesia. Advances in Economics, Business and Management Research, 69(3rd International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)), 91–97. https://doi.org/10.2991/teams-18.2019.17
Kurniawati, D., Riwayati, H. E., & Firdaus, A. (2022). Effect of Sustainability Report on Manufacturing Sector Firm Value With Profitability As a Moderation Variable. Dinasti International Journal …, 3(5), 755–765. https://dinastipub.org/DIJDBM/article/view/1370%0Ahttps://dinastipub.org/DIJDBM/article/download/1370/957
Maryanti, C. S., Haerani, N., Meydina, R., & ... (2022). Analisis Laporan Keberlanjutan Perusahaan di Sub Sektor Barang Baku Logam dan Mineral Lainnya Tahun 2019-2020. Fair Value: Jurnal Jurnal Ilmiah Akuntansi Dan Keuangan, 4(7), 2924–2944.
Natalia, I. A., & Soenarno, Y. N. (2021). Analisis Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2017. Akpem: Jurnal Akuntansi Keuangan Dan Pemerintahan, 3(1), 1–13.
Pradesa, H. A., & Agustina, I. (2020). Implementasi Konsep Tanggung Jawab Sosial sebagai Upaya Meningkatkan Efektivitas Pengelolaan BUMDes. Jurnal Manajemen Dan Kewirausahaan, 8(2), 159–168. https://doi.org/10.26905/jmdk.v8i2.4768
Purnamasari, S., & Trimeiningrum, E. (2022). Analisis Dampak Pengungkapan Sustainability Report Terhadap Nilai Perusahaan. JEMAP: Jurnal Ekonomi, Manajemen Akuntansi Dan Perpajakan, 5(1), 45–61. https://doi.org/10.24167/jemap.v5i1.3722
Purwanti, M., & Lestari, Y. D. (2021). Praktik Pengungkapan Sustainability Report dan Environmental Incidents : Studi pada Sustainability Report Perusahaan BUMN PT . Pertamina ( Persero ) Tahun 2017-2018. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen Dan Akuntansi, 18(1), 84–100.
Putri, W. H., Hasthoro, H. A., & Putri, G. M. (2020). Analyzing the quality disclosure of global reporting initiative G4 sustainability report in Indonesian companies. Problems and Perspectives in Management, 17(4), 453–468. https://doi.org/10.21511/PPM.17(4).2019.37
Rudianti, W., & Purbandari, Y. (2020). Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 12(2), 106–120.
Sakinah, N., & Sari, Y. P. (2021). Relevansi Nilai Dari Pelaporan Keberlanjutan Berdasarkan Sistem Informasi Akuntansi: Bukti Dari Industri Pariwisata. Jurnal Ilmiah Pusdansi, 1(3), 1–9.
Sawitri, A. P., & Ardhiani, M. R. (2023). Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 7(1), 26–33. https://doi.org/10.31851/neraca.v7i1.9557
Shofiani, M., Wahyuni Astuti, S. W., & Saputri, N. A. (2022). Pengaruh Pengungkapan Corporate Social Responsibility dan Enterprise Risk Managemen terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur tahun 2020). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(2), 412–419. https://doi.org/10.47065/ekuitas.v4i2.1979
Sirait, A. E., & Khoiri, M. (2022). Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham di Perusahaan Manufaktur Yang Terdapat di Bursa Efek Indonesia (Sektor Makanan dan Minuman). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(3), 6–7. https://doi.org/10.47065/ekuitas.v3i3.1175
Sulistyawati, A. I., & Qadriatin, A. (2018). Praktek Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Majalah Ilmiah Solusi, 16(4), 1–22. https://doi.org/10.47200/jcob.v3i1.669
Sutiono, F., & Wijayana, S. (2019). Analisis Tingkat Kesesuaian Laporan Tahunan dan Laporan Keberlanjutan Dengan Kerangka Pelaporan Terintegrasi Nasional. Accounting and Business Information Systems Journal, 7(4).
Tangke, P. (2021). Menelisik Pelaporan Keberlanjutan Perusahaan Penerima Award di Indonesia Tahun 2019 - 2020. Contemporary Journal on Business and Accounting (CjBA), 1(1), 58–71.
Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting : United Nations ’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617–1629. https://doi.org/10.1002/csr.1910
Utariyani, N. P. A., & Wirajaya, I. G. A. (2023). Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan. E-Jurnal Akuntansi, 33(1), 17. https://doi.org/10.24843/eja.2023.v33.i01.p02
Widyakusuma, S. V., & Faisal, F. (2022). Keterlibatan Pemangku Kepentingan Dalam Pelaporan Keberlanjutan Pada Perusahaan Pertambangan dan Energi di Indonesia. Diponegoro Journal of Accounting, 11(2), 1–15.
Zalukhu, Y. O., Manalu, H. A., & Munawarah, M. (2020). Implikasi Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Yang Memperoleh Sustainability Reporting Award (SRA). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 2(1), 145–151. https://doi.org/https://doi.org/10.47065/ekuitas.v2i1.379
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia
Pages: 531-543
Copyright (c) 2023 Widya Ananda, Hafid Aditya Pradesa, Reni Wijayanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
