Tedja, Christian
(2019)
Evaluation of corporate social responsibility disclosure : a case study on PT HM Sampoerna Tbk.
Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This research attempts to investigate how the tobacco industry should approach corporate social responsibility (CSR) disclosure, specifically looking into PT HM Sampoerna's Tbk's case. This paper includes finding out about all Sampoerna's CSR activities and how it is showcased in the sustainability report. It is then evaluated with Global Reporting Initiative (GRI) standards to see how it holds up. GRI's G4 standards were utilized. The results of the case study generally shows that Sampoerna conducts sustainability in a significantly successful way, which supports the awards and achievements it has obtained in CSR. However, reporting standards could be significantly improved on according to the results of the research. For general standards of GRI, Sampoerna had a compliance rate of 86.2% (50 out of 58). However, Sampoerna's compliance rate for specific standards of GRI was only 59.3% (54 out of 91). This incompleteness could mostly be attributed to the missing details within the environmental aspect of the report. In total, Sampoerna's overall compliance towards GRI standards was 69.8% (104 out of 149).
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