Mengungkap Sustainability Report Perusahaan Perkebunan Di Bursa Efek Indonesia Tahun 2021 Berdasarkan Standar GRI Guna Meningkatkan Citra Perusahaan

Abstract

Disclosure of sustainability reports in Indonesia is mandatory for all listed companies, this is regulated in POJK51/POJK.03/2017. This study aims to determine the appropriateness of the disclosure of plantation company sustainability reports in 2021 based on the GRI Standards in order to enhance the company's image. This research is a type of quantitative research. The research method used is descriptive quantitative using secondary data, namely sustainability reports and annual reports from eleven companies with a period of 2021. The data analysis technique used is content analysis. These eleven companies have disclosed a sustainability report and used the GRI Standards as a guideline for disclosure. The results showed that of the eleven companies studied, there were only two companies with disclosure percentages above 70%. It can be concluded that the disclosure of company sustainability reports has not been fulfilled and not all companies are able to disclose sustainability reports in accordance with the GRI Standards. Disclosure of sustainability reports is considered to be able to improve the company's image, especially companies that are able to win awards at the ASRRAT event. In addition, companies that take sustainability report disclosures seriously will improve their corporate image. This is because investors will view the company as having social and environmental responsibilities which will have an impact on the long-term profits and welfare of investors.

Keywords: Sustainability Report, GRI Standards, Corporate image