Harits, A Harindra Ramzyono
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A COMPARATIVE STUDY OF CSR DISCLOSURE IN SUSTAINABILITY REPORTS BETWEEN PT KALBE FARMA AND PT BIO FARMA TO EVALUATE THE INTENSITY OF GRI STANDARD COMPLIANCE Harits, A Harindra Ramzyono
Jurnal Ilmiah Mahasiswa FEB Vol. 8 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is focusing to explore a comparative study of CSR disclosure reports between PT Kalbe Farma and PT Bio Farma. The study is to find the degree of intensity of GRI standard of sustainability report of Kalbe Farma and Bio Farma and it would be compare each other. The method of this study is qualitative and using comparative study method. The analysis technique base carried out by Astini, Yuniarta and Kurniawan (2017). The findings in this study are from the GRI standard indicator and also GRI standard items, Bio Farma has a better disclosure items than Kalbe Farma has. Bio Farma at least served 50% from total 232 items of disclosure in their sustainability report. Keywords: comparative study, CSR, pharmaceutical company, GRI standards, standard disclosure