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All Journal Balance: Journal of Islamic Accounting
Pangestu, Alfian Dwi
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Economics, Econometrics & Finance

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STAKEHOLDER ENGAGEMENT IN THE SUSTAINABILITY REPORT OF PT SEMEN INDONESIA TBK Pangestu, Alfian Dwi; Shahib, Habib Muhammad
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11589

Abstract

This study aims to analyze the form and level of stakeholder engagement in the sustainability report of PT Semen Indonesia (Persero) Tbk. The analysis was conducted on the 2024 ESG report of PT Semen Indonesia and its three subsidiaries. The method used is descriptive qualitative through content analysis using GRI indicators 102-40 to GRI 102-44, as well as classification of engagement levels according to the Morsing & Schultz (2006) and Stocker et al. (2020) models. The results of the study show that the most dominant stakeholder engagement strategy is Level 1 (information strategy) through one-way communication using various media publications, while Level 3 participatory actions are still very limited. These findings confirm that stakeholder engagement is still informative in nature and has not yet reached the level of active collaborative dialogue. This study implies that improving two-way communication strategies is necessary to strengthen the company's legitimacy, accountability, and long-term sustainability
Co-Authors Habib Muhammad Shahib