Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
VOLUME 16 NOMOR 1, JANUARI 2023

Analisis Persepsi Stakeholder atas Laporan Sustainability

Janssen Rantelangi (Universitas Hasanuddin)
Ratna Ayu Damayanti (Universitas Hasanuddin)
Sri Sundari (Universitas Hasanuddin)



Article Info

Publish Date
31 Jan 2023

Abstract

The triple bottom line paradigm in industrialization has encouraged companies to implement and disclose their social and environmental performance as well as their financial performance. This study aims to analyze the perceptions of PT Vale's external stakeholders, namely the people of Nuha District and NGOs engaged in social and environmental fields, about the legitimacy of PT Vale through its CSR program as disclosed in the PT Vale Sustainability Report. The data used in this study are primary data sourced from direct statements from NGOs and the community which were collected using in-depth interview techniques. The results of data collection were analyzed by qualitative methods using a descriptive approach. The results of the study illustrate that there is a congruence between stakeholder’s expectations and PT Vale's performance through the CSR program. However, there is still a dominant gap in the legitimacy of PT Vale's CSR as disclosed in PT Vale's Sustainability Report.

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Journal Info

Abbrev

akrual

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer is a peer-reviewed journal published biannually (January and July) by Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin. This journal is intended to be the journal for publishing articles reporting the results of ...