Analysis of the Application of the Global Reporting Initiative (GRI) G4 in Sustainability Reports of a Manufacturing Company (Case Study on PT Chandra Asri Petrochemical Tbk Period 2020 – 2022)

Harun, Gina Maria (2023) Analysis of the Application of the Global Reporting Initiative (GRI) G4 in Sustainability Reports of a Manufacturing Company (Case Study on PT Chandra Asri Petrochemical Tbk Period 2020 – 2022). Diploma thesis, Universitas Andalas.

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Abstract

This research was conducted to find out how the application of GRI G-4 and the disclosure of sustainability reports in a manufacturing company in Indonesia, from the level of disclosure of general standards and specific standards on sustainability reports. The object of this research is the Application of GRI-G4 in the 2020-2022 report on the sustainability of PT Chandra Asri Petrochemical Tbk. The data is processed in the form of sustainability reports obtained from the official company's website. The analysis technique used is content analysis by giving a score for each GRI G-4 item that has been disclosed. The results of this study indicate that overall the highest level of disclosure occurred in 2022 in general standard disclosures (G4-1 - G4-58) is 65%; in the Economic category (EC1 - EC9) at 77.78%; the Environmental category (EN1 - EN34) that is 96.77%; and from Social Sub-Category: Labor Practices and Decent Work (LA1 - LA16) is 93.75%, Sub-Category: Human Rights (HR1 - HR12) is 83.33%, Sub-Category: Society (SO1 - SO11) is 72.73%, and Sub-Category: Product Responsibility (PR1 - PR9) is 66.67%. Meanwhile, the lowest disclosure occurs in the Social Sub-Category: Human Rights on specific standards in 2020.

Item Type: Thesis (Diploma)
Primary Supervisor: Dra. Husna Roza, SE, MCom(Hons), Akt.
Uncontrolled Keywords: GRI - G4, Sustainable Report, Manufacture Company
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 15 Nov 2023 07:21
Last Modified: 15 Nov 2023 07:21
URI: http://scholar.unand.ac.id/id/eprint/457619

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