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Journal : JEBD

Analisis Komparatif Kepatuhan GRI 300 PT Bumi Resources dan PT Aneka Tambang Rahmadini, Wan Karin; Raza, Sania; Zahira, Tengku Jihan; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Sustainability issues have transformed into a central focus in modern business practices, particularly in extractive sectors with high environmental impact risks. This study aims to analyze and compare the compliance level of environmental aspect disclosures based on the Global Reporting Initiative (GRI) 300 standards in the 2024 sustainability reports of PT Bumi Resources Tbk and PT Aneka Tambang Tbk. The research method employed is descriptive comparative using content analysis. Data were obtained through the documentation of official sustainability reports, analyzed using a quantitative scoring system to measure compliance across eight environmental topic standards, ranging from materials (GRI 301) to supplier environmental assessment (GRI 308). The results are expected to provide an empirical overview of the extent to which environmental transparency and accountability are met by mining companies in Indonesia. These findings are anticipated to serve as an evaluative basis for environmental accounting practitioners in improving the quality of non-financial reporting to maintain social legitimacy and stakeholder trust.  
Analisa Penerapan Standar Gri 400 Pada Sustainability Report Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2024 Hasan, Nanda Ismail; Gunawan, Rika; Sari, Ocha Widya; Azmi, Zul
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze sustainability reporting practices and the level of adoption and disclosure of the Global Reporting Initiative (GRI) 400 social aspects in companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study uses a quantitative descriptive approach with a content analysis method on the Sustainability Reports of companies in 11 sectors on the IDX. Of the 955 companies listed on the IDX, 847 companies have published Sustainability Reports, but only 296 companies have explicitly adopted the GRI Standards. The results show that sustainability reporting practices in Indonesia have developed in terms of quantity, but the adoption of international reporting standards is still limited and varies across sectors. Disclosure of the GRI 400 social aspects tends to focus on internal company indicators, especially occupational health and safety, personnel, and training and education, while indicators related to human rights, indigenous peoples, public policy, and supply chains are still relatively low. These findings indicate that the implementation of GRI 400 in Indonesia is still partial and compliance-oriented, so that it is necessary to strengthen regulations and increase company commitment to encourage more comprehensive disclosure of social aspects.
Co-Authors Abda Abda Abdi, Wahyu Abdul Rahman Adelia, Vella Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afnelya Putri Afrianti Kartika Putri Agmallia, Ressy Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Airin Triyana Akhmad, Ikhbal Aldo Fuadi Heriyana Alfi Diansyah Alhadi, Rahmad Hidayat Amelia Amelia Amelia Nurlita Andini Ramadhani Andreas - Anggi Aprilia Suryanti Suryanti Anisa Larasati Annisa Rahima Ramadhani Annisa Safitra Anriva, Della Hilia Aprayuda, Riyadi Ari Setiawan Aristi, Mentari Dwi Ariyudi, Beni Wahyu Astuti, Mona Ayu Andini Ayu Lestari Tambunan Azhari, Intan Putri Azra, Fadhilla Azzahra, Naina Bagus Andi Kriswoyo Bagus Irawan Bagus Suripto Belisca, Apra Bustamin Bustamin Chandra Hermanto, Willi Cindy Clara Desli Daffa Muzain Hanami Delsi Dapot Parulian P. Dasuha Darwis, Nurizah Binti Mohamed Dean Fanni Yolanda Dean Fanny Yolanda Della Hilia Anriv Desem, Muhammad I. Desem, Muhammad Ibrahim Dian Putri Riri Arinji Didik T. Subekti Didik Tulus Subekti Diny, Nola Rahma Dwi Endrawati Dwi Fionasari Effendi, Riyan Eka Setiawati Ela Juliyani Elistriani, Ayuk Emi Vita Liani Eni Kusumaningtyas Enni Savitri Erna Murniati Evi Marlina Evi Marlina Evi Marlina Evi Marlina Evi Marlina, Evi Fadrul Fadrul Faizah Hardi Yanti Farhan Azhar Marshal Fauriza, Siti Fauziah Tiara Anggraini Febri Yollanda Fionasari, Dwi Fitri Raudah Rahmah Fitri Yanti Fitrine Ekawasti, Fitrine Galuh Setiadi GHEA ARDILIA Ghinanda Nasywa Gia Ardila Gunawan, Rika Hamzah, Zulfadli Hanna Bella Pesta Saragih Hanum Nur Rahmadani Harefa, Cahayu Prildana Hasan Idris Hasan, Nanda Ismail Helmaini, Mesi Helmilia, Nelsy Hendra Harmain Hertianti, Elsa Hidayatullah Ismail, Hidayatullah Husna, Hafidatul Ilma Amelia Indah Naibaho, Ester Agustina Indah Pramitha Sari Indra Jaya Indriyani, Nadila Intan Diane Binangkit Intan Indah Eka Fitri Intan Mulia Sari Intan Putri Azhari Intan Putri Azhari Intan Veronika Irfan Saputra Irma Irma Isnaniah Muslim Isra Desmi Harti Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jihan Rahmawati Jumadil Arsa Kania Fauziah Kendrila, Neldra Khansa, Jeslyn Faiza Kharimah, Nurul Khoiriyah, Armina Khoirotun Nikmah Lady, Triana Lawita, Nadia Fathurrahmi Laxmi, Laxmi Ledia Tereza Linda Hetri Suriyanti Lisa Maharani Lora Natalia Hutagaol Maharani putri mialdy Maria Yunita Tianar Br Panjaitan Marisa, Cily Tria Maulana, Raul Adlan Medikawati, Reny Meilan Sri Despitra Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mentari Dwi Aristi Meriza Amiroh mialdy, Maharani putri Miftahul Hidayat, Miftahul MIFTAHUL JANNAH Mita Azira Mizan Asnawi, Mizan Muhammad Richard Ginting Muthahhari, Muzaqky Mutia Afrianti Mu’arifah, Ririn Nadella, Suraya Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Nasya Paramiya Sari Natasha Nadira Putri Neng Murialti Neng Murialti, Neng Nik Maheran Bint Nik Muhammad Niken Azzahra Zl NIKMAH, KHOIROTUN Nofrianis, Delfira Novia Rahmawati Nugraha, Arifin Budiman Nur Azizah Nur Fitriana Nur Oktavia Nur Rahayu Sabrina Damayanti Nur, Syarifah Nuraima Nuraima Nuraliffah, Wulan Yulianti Nurdiyanzah, Melly Nurhasanah, Viana Nuryani, Nisa Nuraini Mardiya Oktavia, Nur Oktaviana Sari Oktaviana Sari Olipian Resky Pernando Osa Husni Nisa Oza Aidha Putri Pernando, Olipian Resky Prima Astuti Handayani Puji Hastuti Puspita, Saftiara Putra, Fikrah Wanda Putra, Oky Eka Putri Fauzelly Mulia Putri Inti Amelia Lubis Putri, Annie Mustika Putri, Erika Liza Putri, Naiya Aulia Putri, Yolanda Arsita R.Septian Armel Rachmawati, Faidah Rafly Armazumi Rahayu Oktarisah Rahma Maulida Erizal Rahmadani, Lesty Rahmadini, Wan Karin Rahmi, Yuni Raifan Wahyu Satria Rama Gita Suci Rama Gita Suci Rama Gita Suci Ramadhani, Annisa Rahima Ramashar, Wira Rani Novita Della Rani Zahra Ranti Darwin, Ranti Rara Baitul Yuli Aprian Ratna Sari Ratna Sari Raza, Sania Ressy Agmallia Ria Sansitika, Desy Ritonga, Sepriana Riyadi Aprayuda Rizda Akira Henur Rohmah, Khansa Aulia Sadiah, Siti Saftiara Puspita Sansitika, Desy Ria Santika Santika Sari, Dwifiona Sari, Imelia Sari, Ocha Widya Sari, Rada Ratna Sarmila, Wingki Satria, Muhammad Abil Satriyo, Wiwid Septian, Raja Septiana Srinandini Setiadi, M Ilham Bintang Setyono, Tuhu Sinaga, Annisa Nauli Sintia, Ayu Sinurat, Frion Rafael Ryco Siti Nurhayati Siti Rodiah Siti Rodiah siti rodiah Siti Samsiah Siti Samsiah, Siti Sohandina, Syifa Wardhani Solehah, Umi Sri Mulyani Sri Widiyati, Sri Suci Syafitri Suci, Rama Gita Suciyanti, Velissa Nadia Sugianto Sugianto Sumarni Sumarni Suparmin Suparmin Supeno Suriyanti, Linda Hetri Suryadi, Nanda SURYANI Suryanti, Anggi Aprilia Suryanti Syafriani Syafriani, Syafriani Syaharani Mutia Sinulingga Syahdan, Saifhul Anwar Syalsabillah, Wilda Syarifatul Hayati TASYA AULIANDARI Teti Zubaidah THYO YOHANA BR MANIK Tiara Suci Wulandari Tiara Suci Wulandari Tri Wahyuningsih Ubar, Riva Umi Cahyaningsih Umi Soleha Unik, Mitra Utami, Rezeki Putri Utari, Irma Vania Palidita Febriana Violeta, Elice Wahyu Abdi Wahyu Guslistiawan Wanda Berliandes Wardayani wardayani Wenni Hasmita Widia Ananda Winarti, Aulia Windy Nurrahmadani Wira Ramashar Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Wulan Sari, Wulan Yogi Maihendra Yossi Dharma Yovanna Nabila Azzahra Yulianti, Defitri Yulisda Rata Widayanti Zahira, Tengku Jihan Zahra, Salwa Nissa Zahwa Aulia Zahwa Juwita Zuliaanti, Fauza Zunaida Zunaida