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Alfonsa Roselina Purnomo
Universitas Kristen Satya Wacana
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Disclosures on Environmental Sustainability Issues based on Regulation and GRI Alfonsa Roselina Purnomo; Arthik Davianti
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1737

Abstract

Sustainability reports are a medium forcompanies to expose their seriousness inaddressing environmental issues.Companies, especially those listed on theIndonesia Stock Exchange, are requiredby OJK through POJK 51 to present asustainability report. This study analyzedenergy sector companies listed on theStock Exchange as a sample. As a result,there were nine companies included in theanalysis. This study implemented contentanalysis. Eight main keywords will be usedto analyze the sustainability report. Theresearch compared the extent of thesustainability report under POJK 51 andthe adequacy of its scope based on theGRI series 300. The data was limited toreports from 2020 since theimplementation of POJK 51 was startedeffectively as of January 1, 2020. Theresults showed that all the analyzedcompanies had prepared the sustainabilityreport, but the report's contents were notentirely followed POJK 51 and GRI series300.
Co-Authors Arthik Davianti