Analysis of Sustainability Reporting Disclosure Based on the Global Reporting Initiative (GRI) Standards
| Autor: | Maria Yovita R Pandin, Renata Maulita Wijaya, Maria Yuliana Postel, Marta Uli Septiana Manalu |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Eksyar: Jurnal Ekonomi Syari'ah dan Bisnis Islam, Vol 10, Iss 2, Pp 324-331 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2355-438X 2407-3709 |
| DOI: | 10.54956/eksyar.v10i2.523 |
| Popis: | This study aims to provide empirical evidence regarding the disclosure of PT Astra Internasional Tbk Jakarta's sustainability report for 2020-2021. This research uses quantitative qualitative research methods. Data obtained from the results of the sustainability report of PT Astra International Tbk Jakarta. Data analysis uses content analysis. The results of the analysis show that sustainability reports are company reports that convey information regarding the economic, environmental and social performance of a company's actions. Disclosure standards for business sustainability reports that use the Global Reporting Standards (GRI) standard should consist of general disclosure series (100 series) to specific disclosure series (200, 300, 400 series) to ensure that stakeholders receive consistent information during the decision-making process. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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