PRAKTIK PELAPORAN BERKELANJUTAN PADA PERUSAHAAN
DOI:
https://doi.org/10.37385/raj.v2i4.1029Keywords:
disclosure, Sustainability, Report.Abstract
This study aims to find out how the practice of sustainable reporting in the company. Disclosure of information by companies is important, especially for investors. Disclosure of information is presented by the company in the form of an annual report. The annual report is used by investors to see the company's performance and as a material consideration in making investment decisions. This report on pollution, community movements and work safety is a social activity as a form of corporate social responsibility to the community. The extent to which the company implements the triple bottom line principle can be seen from the sustainability report. The sustainability report contains three aspects of the company's performance, namely economic, environmental, and social. In writing this article the researcher uses a qualitative approach with the type of research used by the researcher is the type of library research (Library Research). The results of the study show that the Disclosure of Sustainability Reports according to the Global Reporting Initiative According to the guidelines of the Global Reporting Initiative (2013), disclosure in GRI has 2 types of standard disclosures, namely general standards and special standards. The general standard disclosure has 7 parts, while the Sustainability report using the GRI standard contains 3 components.
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