MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020
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Published:
May 7, 2021
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Keywords:
Standard GRI, Sustainability Report, Asia Sustainability Report Rating
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DOAJ GOOGLE SCHOLAR DIMENSIONS PORTAL GARUDA BASE INDONESIA ONESEARCH MORAREFMain Article Content
Abstract
Purpose – This study aims to investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020.
Design/methodology/approach – Study literature
Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020.
Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia.
Keywords: Standard GRI, Sustainability Report, and Asia Sustainability Report Rating
Paper Type Article Text
Article Details
How to Cite
Tangke, P. (2021). MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020. Contemporary Journal on Business and Accounting, 1(1), 58-71. https://doi.org/10.58792/cjba.v1i1.7
References
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Baumgartner, R.J., andEbner, D. 2010. Corporate Sustainability Strategies: Sustainability Profiles and Maturity Levels. Journal Sustainability Development, Vol. 18, 76 – 89
Brockett, Ann and Rezaee, Zabihollah; 2012. Corporate Sustainability. Integrating Performance and Reporting. John Wiley & Sons. Inc.
Dauvergne P. and Lister, J. 2011. Big Brand Sustainability: Governance Prospects and Environmental Limits. Journal Global Environmental Change Vol. 955.
Dyllick, T., and Hockerts, K. 2002. Beyond the business case for corporate sustainability. Journal Business Strategy and the Environment, Vol. 11, pp. 130–141.
Elkington, J; 1997. Cannibals With Forks – the triple bottom line of 21 st, Century business, Capstone Publishing, Oxford.
Gary, Rob; Adams, Carol A. and Owen Dave, 2014. Accountability, Social Responsibility, and Sustainability. Accounting for Society and the Environment. Pearson.
Jogiyanto, 2007. Metodologi Penelitian Bisnis. Salah Kaprah dan Pengalaman Pengalaman. BPFE – UGM, Yogyakarta.
Lako, Andreas; 2011. Dekonstruksi CSR & Reformasi Paradigma Bisnis dan Akuntansi. Erlangga, Jakarta.
Neuman, W. Lawrence; 2014. Social Research Methods: Qualitative and Quantitative Approaches. Pearson New International Edition, Seventh edition.
GRI Standards, 2016. National Center for Sustainability Reporting.
GRI Standards, 2018. National Center for Sustainability Reporting.
Peraturan Otoritas Jasa Keuangan Nnomor 51/POJK.03/2017. Otoritas Jasa Keuangan, Jakarta
Sutedi, Adrian. 2011. Good Corporate Governance. Sinar Grafika. Jakarta.
UU RI No. 25 Tahun 2007, Penanaman Modal, Penerbit CV. Novindo Pustaka Mandiri, Jakarta.
UU RI No. 40 Tahun 2007, Perseroan Terbatas, Penerbit Aksa Mandiri, Jakarta.
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