Huda, Nabilah Nur and Dr. Erwin Saraswati (2022) Analisis Materialitas Dalam Pengungkapan Corporate Social Responsibility (Csr) : Studi Kasus Pada Pt. Semen Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis proses penentuan materialitas dalam pengungkapan Corporate Sustainability Report (CSR). Karena, Materialitas telah menjadi hal penting yang dititikberatkan dalam standar Global Reporting Initiative (GRI). Subjek penelitian ini adalah salah satu perusahaan BUMN yang bergerak dalam industri semen yaitu, PT. Semen Indonesia. Teknik pengumpulan data pada penelitian ini melalui wawancara kepada pihak yang bertanggungjawab dengan laporan keberlanjutan dan dokumentasi dari laporan keberlanjutan yang telah diterbitkan perusahaan. Hasil penelitian menunjukkan bahwa, proses penentuan topik materialitas pada PT. Semen Indonesia telah dilakukan dengan melibatkan para pemangku kepentingan yaitu, Pemegang Saham, Investor, Pelanggan, Karyawan, Suppliers, Pemerintah Daerah dan Masyarakat yang dipilih perusahaan melalui mekanisme Stakeholder Mapping. Oleh karena itu, informasi yang diungkapkan oleh perusahaan telah sesuai dengan informasi yang diinginkan oleh para pemangku kepentingan.
English Abstract
This study aims to analyze the process of determining materiality in the disclosure of the Corporate Sustainability Report (CSR). Because Materiality has become an important thing that is emphasized in the Global Reporting Initiative (GRI) standard. The subject of this research is one of the state-owned companies engaged in the cement industry, namely, PT. Indonesian Cement. The data collection technique in this research is through interviews with the parties responsible for sustainability reports and documentation of sustainability reports that have been issued by the company. The results showed that, the process of determining the topic of materiality at PT. Semen Indonesia has been carried out by involving stakeholders, namely, Shareholders, Investors, Customers, Employees, Suppliers, Local Governments, and Communities selected by the company through the Stakeholder Mapping mechanism. Therefore, the information disclosed by the company is in accordance with the information desired by the stakeholders.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020283 |
| Uncontrolled Keywords: | Corporate Sustainability Report (CSR), Materialitas, Sustainability Report, Corporate Sustainability Report (CSR), Materiality, Sustainability Repor |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 08 Feb 2023 06:51 |
| Last Modified: | 08 Feb 2023 06:51 |
| URI: | http://repository.ub.ac.id/id/eprint/197341 |
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