ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE

VERINA, PUTRI (2013) ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE. Diploma thesis, Universitas Andalas.

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Abstract

This research is a descriptive study that aims to get a comprehensive understanding of corporate social responsibility disclosure practices of public companies listed on the Stock Exchange in 2012 and 2013 by looking at the content level of compliance with corporate sustainability reporting standards of the Global Reporting Initiative . There are three indicators of the Global Reporting Initiative disclosure which is consist of economic indicators , environmental indicators , and social indicators . The sample in this study amounted to 19 companies . Criteria for selection of the sample in this study is the annual report 2012 of the company with average trading volume highest in February 2013. The result of this study concluded that between 3 indicators of disclosure, the wildest disclosure expressed is economic disclosure. Overall, the average number Corporate Social Responsibility Disclosure Index sample firms is 36 % . Among 19 companies, acquired 6 companies that have presented Corporate Social Responsibility refers to Global Reporting Initiative standars. While 13 other companies did not present a Corporate Social Responsibility refers to the Global Reporting Initiative standards. Keywords: Corporate Social Responsibility, Global Reporting Initiative, Economic Indicators , Environmental Indicators , and Social Indicators.

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