The Analysis Of Disclosure On Management Approach Of Environmental Category In Sustainability Report Based On Global Reporting Initiative (GRI)-G4 Guidelines (Case Study at PT. ANTAM Tbk.)

Risma, Eka Novinta Wulandari (2016) The Analysis Of Disclosure On Management Approach Of Environmental Category In Sustainability Report Based On Global Reporting Initiative (GRI)-G4 Guidelines (Case Study at PT. ANTAM Tbk.). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the material aspects of environmental category in Specific Standards Disclosure about Guidance for Disclosures on Management Approach (DMA) in accordance with Sustainability Reporting Guidelines (Global Reporting Initiative–4) of PT. Aneka Tambang’s 2014 Sustainability Report. DMA is intended to give the organization an opportunity to explain how environmental impacts related to material aspects are managed. DMA provides narrative information on how an company identifies, analyzes, and responds to its actual and potential impacts. This study is a qualitative research that uses secondary data obtained through the official website of PT. Aneka Tambang and uses documentation as a method of data collection. The results showed that the DMA disclosures for Environmental Category disclosed in the 2014 Sustainability Report of PT. Aneka Tambang Tbk. have not fully in accordance with the GRI-G4, because not every items required by GRI-G4 is included in DMA disclosure. Keyword: Sustainable Development, Corporate Social Responsibility, Sustainable Reporting, Global Reporting Initiative.

Item Type: Thesis (Diploma)
Subjects: A General Works > AS Academies and learned societies (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi internasional
Date Deposited: 07 Sep 2016 03:30
Last Modified: 07 Sep 2016 03:30
URI: http://scholar.unand.ac.id/id/eprint/13445

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