Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk.
DOI:
https://doi.org/10.21512/bbr.v5i2.1013Keywords:
Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), performance indicatorAbstract
This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies have
disclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
Plum Analytics
References
Bouten, L., Everaert, P., Liedekerke, L.V., Moor, L. D. (2011). Corporate Social Responsibility
reporting: A comprehensive picture? Accounting Forum, 35, 187– 204.
Budisusetyo, S., and Almilia, L. S. (2008). Exploring financial and sustainability reporting on the web
in Indonesia. Diakses dari SSRN: http://ssrn.com/abstract=1219449 atau
http://dx.doi.org/10.2139/ssrn.1219449
Bukit Asam. (n.d.) Laporan Keberlanjutan 2012. Diakses 5 Mei 2014 dari
http://ptba.co.id/assets/datafiles/SustainabilityReportPTBA2012.pdf.
Defri. (2012). Analisis Perbandingan Pengungkapan Corporate Social Responsibility (CSR) pada
Perusahaan Tambang yang Terdaftar di BEI tahun 2011 berdasarkan Global Reporting
Initiatives (GRI) G3.1. Skripsi S1. Jakarta: Universitas Bina Nusantara.
Timah. (n.d.) Laporan Keberlanjutan 2012. Diakses 5 Mei 2014 dari
http://www.timah.com/v2/ina/report/110052010020953/laporan
tahunan/719042013123527/laporan-tahunan-2012/.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
