Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Electronic Journal of Education, Social Economics and Technology
Hadawia, Siti
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Sustainability Report Disclosure Quality from Economic, Environmental, and Social Perspectives at PT Petrokimia Gresik Hadawia, Siti; Kholmi, Masiyah; Rumijati, Aniek
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1233

Abstract

Sustainability reporting is essential for corporate transparency and accountability, yet the quality of such disclosures in Indonesia remains limited. PT Petrokimia Gresik, as a major chemical producer, faces scrutiny regarding its environmental and social impacts, which are not fully reflected in its sustainability reporting. This study examines the quality of the company’s 2023 Sustainability Report based on the economic (GRI 200), environmental (GRI 300), and social (GRI 400) dimensions, referring to the GRI Standards 2021 and the triple bottom line framework. A descriptive qualitative method was employed through interviews with CSR personnel and content analysis of the report. Disclosure quality was assessed using a 0–15 index aligned with compliance criteria. The findings indicate that the report falls into the “Partially Applied” category with an overall score of 58%. The environmental dimension achieved the highest score (71%), followed by economic (60%) and social (48%). The low performance in social reporting stems from limited quantitative data, human resource constraints, and missing disclosures such as human rights assessments (GRI 412). Although the company supports the SDGs, improving reporting quality particularly completeness and data quantification is necessary to strengthen transparency and stakeholder trust.
Co-Authors Aniek Rumijati Masiyah Kholmi