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All Journal ESENSI: Jurnal Manajemen Bisnis JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) FOCUS: Journal of Social Studies Jurnal Ekonomi
Herninta, Tiwi
Institut Bisnis Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Vivianty; Shelvy
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2074

Abstract

This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Breliastiti, Ririn; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2644

Abstract

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas.
Co-Authors Andi Yoshendy Djoko Andini Andini Bella Rosewita Breliastiti, Ririn Calvin Gouw Evy Roslita Febri Effendy Ferdinand Siahaan Hesti Puspaya Tutik Jastin Jovanus Reka Sintya BR Ginting Rini Arfiani Rahayu Sela Wurianggraeni Shelvy Temy Setiawan, Temy Viana Ramadhanti Vivianty Yudhistiro Ardy