Analisis Pengungkapan Kategori Lingkungan dalam Laporan Keberlanjutan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Berdasarkan GRI-G4

Wandha, Alhafid (2017) Analisis Pengungkapan Kategori Lingkungan dalam Laporan Keberlanjutan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Berdasarkan GRI-G4. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT Sustainability reporting is a medium of indicator reponsibility disclosure which company held that arranged based on Global Reporting Initiative – G4 (GRI-G4) reporting guidelines. This study aimed to analyze environmental category disclosure in sustainability report within mining sector companies which listed on Indonesia’s Stocks Exchange and to determine reporting accordance with GRI-G4 standard. This study used secondary data obtained through official website of each companies. This study is a descriptive qualitative research. The results of this study shows that environment category disclosure within companies’ sustainability reports have not fully accord with GR-G4, because all five of the companies have not disclosed the indicators with information completeness that have been assigned by GRI-G4. Keywords: Sustainability report, Global Reporting Initiative, GRI-G4

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