Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam

Authors

  • Nuraini Sari Bina Nusantara University
  • Michael Wijaya Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v4i2.1383

Keywords:

Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), financial statement,

Abstract

Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6) as part of public policy aspect in their sustainability report.

Author Biographies

Nuraini Sari, Bina Nusantara University

Accounting and Finance Department

Michael Wijaya, Bina Nusantara University

Accounting and Finance Department

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Published

2013-11-29
Abstract 312  .
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