CSR Menuju Walk the Talk melalui Kualitas Pengungkapan SDGs

Trisye Natalia Kilay

Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi

This study analyzes the quality of SDGs achievement integrated with CSR from PT Sido Muncul Tbk. It employs a content analysis method to assess the quality of SDGs disclosure. The study reveals that PT Sido Muncul Tbk demonstrates a strong commitment to fulfilling the SDGs. This commitment is evident in the increasing number of SDGs fulfilled from 2021 to 2023, coupled with continuous CSR initiatives, external recognition, and relatively comprehensive disclosures in certain aspects. The research results found that there were nine SDGs classified as quality SDG disclosures because they were above the threshold of 0.5. This research offers an in-depth understanding of the sustainability disclosure practices of one of Indonesia's leading companies. It also highlights crucial areas for improvement in the transparency and accountability of sustainability reports, thereby assisting stakeholders in assessing authentic and impactful sustainability performance.