This study examines the disclosure of GRI 401 regarding employee well-being and retention in the Sustainability Report of PT Bank Tabungan Negara Tbk. for the 2023-2025 period. Through qualitative content analysis and longitudinal analysis, this study compares the presentation of information on recruitment, turnover, benefits, parental leave, and post-leave retention. The results show a selective increase in the depth of disclosure. The selected 2023 and 2024 parental-leave tables did not report separate post-leave retention rates. In 2025, rates of 98.9% for men and 98.8% for women were reported, although cohort definitions require clarification and benefit disclosures remain incomplete. This study examines disclosed information, not employee well-being or policy effectiveness directly.
Copyrights © 2026