Annisa, Mardhatilla (2019) Economic and Environmental Disclosures on ASRR 2018 Companies' Sustainability Report Based on GRI Standards. Diploma thesis, Universitas Andalas.
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Abstract
This study aims to figuring out about how economic and environmental disclosures on the sustainability report of Indonesian Companies that get a platinum rating in ASRR 2018 based on GRI Standards. The object of the research arethe sustainability reports of Indonesian companies that get a platinum rating in ASRR 2018 and adopted GRI Standards in preparing their sustainability report. The selected companies are PT AntamTbk, PT Perusahaan Gas Negara Tbk, PT Pupuk Indonesia (Persero), PT Pupuk Kalimantan Timur, PT Vale Indonesia Tbk, and PT WijayaKarya (Persero) Tbk. This study is a descriptive qualitative research that uses secondary data obtained from official website of companies selected. Based on the research, it can be conclude only the economic and environmental dislcosures of PT Vale Indonesia Tbk and PT WijayaKarya (Persero) Tbkare complete and in accordance with GRI Standards. The other 4 companies which is PT AntamTbk, PT Perusahaan Gas Negara Tbk, PT Pupuk Indonesia (Persero) PT Pupuk Kalimantan Timurhave not in accordance with the GRI Standards, because the reporting requirement have not disclosed completely yet. Keyword: Sustainability Report, Global Reporting Initiatives (GRI), Disclosures, Economic, Environmental
| Item Type: | Thesis (Diploma) |
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| Primary Supervisor: | Drs. Riwayadi, MBA, Ak, CA, CSRS, CPMA |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 25 Jul 2019 16:25 |
| Last Modified: | 25 Jul 2019 16:25 |
| URI: | http://scholar.unand.ac.id/id/eprint/48251 |
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