E-JURNAL AKUNTANSI
Vol 32 No 9 (2022)

Sustainability Reporting dan Pandemi Covid-19

Ni Putu Yunita Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Putu Sudana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Sep 2022

Abstract

This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020. Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...