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Abidin, Nur Hikma Lestari
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Humanizing Sustainability : Analisis Pengungkapan Aspek Sosial ESG LQ45 Tahun 2024 Anas, Nurul Inayah Aulia; Nurhidayana, Nurhidayana; Abidin, Nur Hikma Lestari; Resmail, Aliyah Aqila
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 4 (2025): December 2025, Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/vvzxt947

Abstract

This research aims to explore how companies included in the LQ45 index disclose social aspects within the Environmental, Social, and Governance (ESG) framework in their 2024 sustainability reports. Through document analysis of Sustainability Reports and supporting literature, this study maps the quality and comprehensiveness of disclosures based on GRI 401–406 social indicators. The results show disparities between sectors: companies in the mining, energy, and banking sectors have more detailed disclosures, particularly on employment and occupational safety aspects, while the FMCG, property, and technology sectors still show limited disclosures, particularly on issues of diversity, industrial relations, and anti-discrimination
Co-Authors Anas, Nurul Inayah Aulia Nurhidayana, Nurhidayana Resmail, Aliyah Aqila