Isnanto, Muhlis (2019) Analisis Implementasi Corporate Social Responsibility (Csr) Berdasarkan Global Reporting Initiative Gri Standards (Studi Pada PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, PTAneka Tambang Tbk Tahun 2018). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengungkapan Corporate Social Responsibility perusahaan yang disajikan didalam Sustainability Report berdasarkan Standar pelaporan terbaru yang dikeluarkan oleh Global Reporting Initiative yaitu GRI Standards, serta mengetahui tingkat kepatuhan Corporate Social Responsibility (CSR) Report yang dilakukan oleh PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, dan PT Aneka Tambang Tbk. Sumber data dalam penelitian ini adalah Sustainability Report PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, dan PT Aneka Tambang Tbk periode 2018 karena baru periode ini standar pelaporan GRI Standards berlaku efektive di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif. Kualitatif deskriptif digunakan dalam penelitian ini untuk mengumpulkan dan menyajikan data yang diperoleh, sehingga dapat memberikan gambaran secara jelas mengenai pengungkapan Corporate Social Responsibility yang dilakukan PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, dan PT Aneka Tambang Tbk tahun 2018. Hasil dari penelitian ini menunjukkan bahwa PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, dan PT Aneka Tambang Tbk pada dasarnya sudah mengimplementasikan GRI Standards sebagai standar baru pelaporan dengan PT Bukit Asam sebagi perusahaan yang memiliki tingkat kepatuhan tertinggi pada aspek ekonomi, lingkungan dan sosial.
English Abstract
This study aims to analyze the disclosure of the company's Corporate Social Responsibility presented in the Sustainability Report based on the latest reporting standards issued by the Global Reporting Initiative namely GRI Standards, as well as knowing the level of compliance of Corporate Social Responsibility (CSR) Reports conducted by PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, and PT Aneka Tambang Tbk. Sources of data in this study are PT Vale Tbk Sustainability Report, PT Bukit Asam Tbk, PT Timah Tbk, and PT Aneka Tambang Tbk in 2018 because this new GRI Standards reporting standard applies effectively in Indonesia. This research uses descriptive qualitative method. Descriptive qualitative was used in this study to collect and present the data obtained, so as to provide a clear picture of the disclosure of Corporate Social Responsibility conducted by PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, and PT Aneka Tambang Tbk in 2018. Results from This research shows that PT Vale Tbk, PT Bukit Asam Tbk, PT Timah Tbk, and PT Aneka Tambang Tbk have basically implemented GRI Standards as a new reporting standard with PT Bukit Asam as a company that has the highest level of compliance in economic, environmental and social aspects.
Other obstract
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Item Type: | Thesis (Sarjana) |
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Identification Number: | SKR/FEB/2019/717/052000856 |
Uncontrolled Keywords: | Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI) |
Subjects: | 600 Technology (Applied sciences) > 650 Management and auxiliary services > 654.408 Social Responsibility of Management |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Endang Susworini |
Date Deposited: | 07 Nov 2020 21:30 |
Last Modified: | 07 Nov 2020 21:30 |
URI: | http://repository.ub.ac.id/id/eprint/178667 |
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