ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE

Authors

  • Ika Makherta Sutadji Universitas Balikpapan
  • Wiwik Saraswati Universitas Balikpapan
  • Nina Indriastuty Universitas Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v15i1.2024.465

Keywords:

Global Reporting Initiative (GRI), Kategori Ekonomi, Laporan Keberlanjutan

Abstract

This research aims to analyze and compare sustainability reports disclosed by mining companies listed  on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI  (Global Reporting Initiative) standard guidelines, This research uses the economic category (series  200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis  techniques and comparative methods. The research results show that from the specific topics raised by  six companies based on the subsector, six companies were listed. There are 2 companies that, upon  accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring  to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada  Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI.  And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk

MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT.  Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do  not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not  all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not  high enough. Based on the results of this research, it is hoped that companies can make better and more  complete sustainability reports that refer to the GRI Standards in the coming year

Downloads

Download data is not yet available.

References

Al Hamzah, M. H., Kurniawan, W. O., Rizqiani, A., & Indra, D. (2023). Analisis Komparatif

Laporan Keberlanjutan Kategori Sosial Standar Gri Pada Perusahaan Telekomunikasi.

Majalah Ekonomi, 28(01), 95–102. https://doi.org/10.36456/majeko.vol28.no01.a7098

Alhaddi, H. (2015). Triple Bottom Line and Sustainability: A Literature Review. Business and

Management Studies, 1(2), 6. https://doi.org/10.11114/bms.v1i2.752

Babiak, K. (2010). CSR and Environmental Responsibility: Motives and Pressures to Adopt

Green Management Practices. Corporate Social Responsibility and Environmental

Management, 24(March 2010), 11–24.

Carroll, A. B. (2009). A History of Corporate Social Responsibility: Concepts and Practices.

In The Oxford Handbook of Corporate Social Responsibility (Issue July 2016).

https://doi.org/10.1093/oxfordhb/9780199211593.003.0002

Chatterjee, B., & Mitra, N. (2017). CSR should contribute to the national agenda in emerging

economies - the ‘Chatterjee Model.’ International Journal of Corporate Social

Responsibility, 2(1), 1–11. https://doi.org/10.1186/s40991-017-0012-1

Chen, C. J., Guo, R. S., Hsiao, Y. C., & Chen, K. L. (2018). How business strategy in nonfinancial firms moderates the curvilinear effects of corporate social responsibility and

irresponsibility on corporate financial performance. Journal of Business Research, 92,

–167. https://doi.org/10.1016/j.jbusres.2018.07.030

Crane, A., Matten, D., Glozer, S. and Spence, L. (2019). Business ethics: Managing corporate

citizenship and sustainability in the age of globalization . Oxford University Press, USA.

books.google.com.

https://books.google.com/books?hl=en&lr=&id=fcSbDwAAQBAJ&oi=fnd&pg=PP1&d

q=physical+activity+and+aging&ots=MsidcypZPv&sig=QhJQGBwfoqdrn2ra27GpfvkZ

Igg

Halkos, G., & Nomikos, S. (2021). Corporate social responsibility: Trends in global reporting

initiative standards. Economic Analysis and Policy, 69, 106–117.

https://doi.org/10.1016/j.eap.2020.11.008

Kadłubek, M. (2015). The Essence of Corporate Social Responsibility and the Performance of

Selected Company. Procedia - Social and Behavioral Sciences, 213, 509–515.

https://doi.org/10.1016/j.sbspro.2015.11.442

Księżak, P., & Fischbach, B. (2018). Triple Bottom Line: The Pillars of CSR. Journal of

Corporate Responsibility and Leadership, 4(3), 95.

https://doi.org/10.12775/jcrl.2017.018

Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a

comparative understanding of corporate social responsibility. Academy of Management

Review, 33(2), 404–424. https://doi.org/10.5465/AMR.2008.31193458

Mitra, N., Akhtar, A., & Gupta, A. Das. (2018). Communicating Corporate Social

Responsibility in the post mandate period: Evidence from India. International Journal of

Corporate Social Responsibility, 3(1), 1–16. https://doi.org/10.1186/s40991-018-0033-4

Nguyen, M., Bensemann, J., & Kelly, S. (2018). Corporate social responsibility (CSR) in

Vietnam: a conceptual framework. International Journal of Corporate Social

Responsibility, 3(1). https://doi.org/10.1186/s40991-018-0032-5

Nikolaou, I. E., & Evangelinos, K. I. (2010). Classifying current social responsibility

accounting methods for assisting a dialogue between business and society. Social

Responsibility Journal, 6(4), 562–580. https://doi.org/10.1108/17471111011083446

Peršić, M., Janković, S., & Krivačić, D. (2017). Sustainability Accounting: Upgrading

Corporate Social Responsibility. CSR, Sustainability, Ethics and Governance, March

, 285–303. https://doi.org/10.1007/978-3-319-39089-5_15

Saldaña, J. (2011). A survey of qualitative data analytic methods. In Fundamentals of

Qualitative Research: Understanding Qualitative Research.

Sethi, B. (2014). CSR-an essential strategic reputation management tool. CSR &

Competitiveness, 1(9), 20.

Smith, D., & Rhiney, E. (2020). CSR commitments, perceptions of hypocrisy, and recovery.

International Journal of Corporate Social Responsibility, 5(1), 1–12.

https://doi.org/10.1186/s40991-019-0046-7

Sotorrío, L. L., & Sánchez, J. L. F. (2010). Corporate social reporting for different audiences:

The case of multinational corporations in Spain. Corporate Social Responsibility and

Environmental Management, 17(5), 272–283. https://doi.org/10.1002/csr.215

Streimikiene, D., Simanaviciene, Z., & Kovaliov, R. (2009). Corporate social responsibility for

implementation of sustainable energy development in Baltic States. Renewable and

Sustainable Energy Reviews, 13(4), 813–824. https://doi.org/10.1016/j.rser.2008.01.007

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

Published

2024-06-30

How to Cite

Makherta Sutadji, I. ., Saraswati, W., & Indriastuty, N. (2024). ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE . Jurnal GeoEkonomi, 15(1.2024), 221–230. https://doi.org/10.36277/geoekonomi.v15i1.2024.465

Most read articles by the same author(s)

1 2 > >>