Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Analisis Dampak Pandemi Covid-19 terhadap Perubahan Fokus Corporate Social Responsibility (CSR) pada Hennes & Mauritz Co., Ltd

Linda Nurwulan Apriliani (Fakultas Ekonomi, Universitas Negeri Padang)
Charoline Cheisviyanny (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
07 Jan 2023

Abstract

This study aims to analyze: 1) The level and quality of Corporate Social Responsibility (CSR) disclosure before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standard, 2) Differences in focus changes of CSR before and during COVID-19 of Hennes & Mauritz Co., Ltd for the year 2016-2021 based on the GRI 2021 Standards. This is a interpretative qualitative research using Sustainability Report of Hennes & Mauritz Co., Ltd for the year 2016-2021. Data for this study were secondary data were analyzed using content analysis technique. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of Hennes & Mauritz Co., Ltd there has been an increase in the number of level and quality of disclosure during COVID-19, 2) There is a change in the focus of disclosure of CSR before and during the COVID-19. H&M shifted the focus of CSR from environmental(300) to economic performance (201) and occupational health and safety (403).

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...