Compliance of Comprehensive Option Disclosure on The Sustainability Report (Case Study At PT. Perusahaan Gas Negara Tbk)

Amelia, Rahmadhani Putri Amrigan (2021) Compliance of Comprehensive Option Disclosure on The Sustainability Report (Case Study At PT. Perusahaan Gas Negara Tbk). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to assess whether the comprehensive option disclosure in sustainability reporting is in accordance with GRI standards. The object of this research is the sustainability report of PT. Perusahaan Gas Negara Tbk that are certified platinum rating in the ASRR 2019 and have adopted the GRI Standards in preparing their sustainability reports. This research is a descriptive qualitative study using secondary data obtained from the official website of the selected company. Based on this research, it will be examined and assessed whether PT. Perusahaan Gas Negara Tbk that use comprehensive option in the sustainability report that has received a Platinum rating in the 2019 Asia Sustainability Reporting Rating is in accordance with the GRI Standards or not. From this research we know that the economic, environmental and social topics of PT Perusahaan Gas Negara Tbk sustainability report of 2019 is still not compliance on comprehensive option ofthe GRI Standard. Keywords: Sustainability report, Comprehensive Option, Global Reporting Initiative (GRI), Disclosures, Economic, Environmental

Item Type: Thesis (Diploma)
Primary Supervisor: Drs. Riwayadi, MBA, Ak, CA, CSRS, CPMA., CSRA
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 30 Apr 2021 03:42
Last Modified: 30 Apr 2021 03:42
URI: http://scholar.unand.ac.id/id/eprint/74860

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