Pengungkapan Corporate Social Responsibility Dalam Sustainability Report Pt Adaro Energy Indonesia Tbk Berdasarkan Global Reporting Initiatives (Gri) Standard

Fawwaz, Faiq Muhammad and Dr. Wuryan Andayani,, SE., M.Si., Ak. (2023) Pengungkapan Corporate Social Responsibility Dalam Sustainability Report Pt Adaro Energy Indonesia Tbk Berdasarkan Global Reporting Initiatives (Gri) Standard. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk melakukan analisis dalam sustainability report untuk menilai tingkat pengungkapan Corporate Social Responsibility (CSR) berdasarkan Global Reporting Initiatives (GRI) Standard. Objek yang digunakan dalam penelitian ini adalah Sustainability Report PT Adaro Energy Indonesia Tbk selama periode 2019 – 2021. Pengumpulan data dalam penelitian ini menggunakan metode dokumentasi kemudian dianalisis dengan melakukan analisis tren. Hasil analisis menjelaskan bahwa tingkat pengungkapan sustainability report PT Adaro Energy Indonesia Tbk selama periode 2019 dan 2020 ada pada tingkat 65%, dan berdasarkan analisis tren mengalami penurunan 1% pada tahun 2021 menjadi 64%. Fokus pengungkapan CSR dalam topik spesifik dilihat dari komposisi pengungkapan tertinggi selama periode 2019 – 2021 konsisten pada pengungkapan topik sosial.

English Abstract

This study aims to analyze the sustainability report to assess the Corporate Social Responsibility (CSR) disclosure based on the Global Reporting Initiatives (GRI) Standard. The object of this study involves the Sustainability Report of PT Adaro Energy Indonesia Tbk during the period of 2019 - 2021. The data are collected through documentation and tested by trend analysis. The results of the study exhibit that PT Adaro Energy Indonesia Tbk's sustainability report disclosure is at the level of 65% from 2019 to 2020, and experiences a 1% decrease in 2021 to 64% based on trend analysis. From the composition of the highest disclosure during the period of 2019 – 2021, the focus of CSR disclosure in specific topics is consistently on social topics.

Item Type:	Thesis (Sarjana)
Identification Number:	:0523020221
Uncontrolled Keywords:	Corporate Social Responsibility (CSR), Sustainability Report, Global Reporting Initiatives (GRI) Standard
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	06 Dec 2023 02:52
Last Modified:	06 Dec 2023 02:52
URI:	http://repository.ub.ac.id/id/eprint/204983

Text (DALAM MASA EMBAGO) faiq fawwaz.pdf Restricted to Registered users only until 31 December 2023. Download (1MB)

Actions (login required)

View Item