Fildza, NABILLA (2019) SOCIAL DISCLOSURES ON SUSTAINABILITY REPORT AT ASRR 2018's COMPANIES BASED ON GRI STANDARDS. Diploma thesis, Universitas Andalas.
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Abstract
The purpose of this study is to discuss the accordance of disclosure of the sustainability report of the companies that get the platinum rating of Asia Sustainability Reporting Rating 2018 with the GRI Standards for the social topic which included PT Aneka Tambang Tbk, PT Perusahaan Gas Negara Tbk, PT Pupuk Indonesia (Persero), PT Pupuk Kalimantan Timur, PT Vale Indonesia Tbk and PT Wijaya Karya (Persero) Tbk. This study is qualitative research that uses secondary data obtained from official website of these companies. The result shows that PT Aneka Tambang Tbk has 5 material sub-social topics and 11 material disclosures, PT Perusahaan Gas Negara Tbk has 6 material sub-social topics and 9 material disclosures, PT Pupuk Indonesia (Persero) has 9 material sub-social topics and 17 material disclosures, PT Pupuk Kalimantan Timur has 5 material sub-social topics and 9 material disclosures, PT Vale Indonesia Tbk has 2 material sub-social topics and 4 material disclosures and PT Wijaya Karya (Persero) Tbk has 3 material subsocial topics and 6 material disclosures in the social topic. Only 4 of the 6 companies that have prepared sustainability reporting 2017 in accordance with GRI Standards with core option which included PT Aneka Tambang Tbk, PT Pupuk Indonesia (Persero), PT Pupuk Kalimantan Timur, and PT Vale Indonesia Tbk.
| Item Type: | Thesis (Diploma) |
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| Primary Supervisor: | Drs. Riwayadi, MBA, Ak, CA, CSRS, CPMA |
| Uncontrolled Keywords: | Accordance, Asia Sustainability Reporting Rating 2018, Social Topic, Sustainability Report |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 25 Jul 2019 12:14 |
| Last Modified: | 25 Jul 2019 12:14 |
| URI: | http://scholar.unand.ac.id/id/eprint/48094 |
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