Tjandra, Lysandra (2021) Potensi penerbitan laporan keberlanjutan menggunakan GRI STANDARDS dan prediksi rating pada PT YAMAZAKI INDONESIA (MY ROTI). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
PT Yamazaki Indonesia sebagai salah satu usaha yang cukup berkontribusi pada dunia usaha makanan saat ini telah melakukan berbagai upaya keberlanjutan untuk mempertahankan kegiatan usahanya. Namun, PT Yamazaki Indonesia belum terlibat secara aktif dalam pembuatan laporan keberlanjutan. Padahal, tujuan dari kegiatan tersebut adalah melakukan penciptaan nilai, peningkatan kinerja, dan jaminan akuntabilitas bagi seluruh pemangku kepentingan. Oleh sebab itu, peneliti melakukan penelitian studi kasus kualitatif dalam bentuk dokumentasi data di lapangan, observasi, dan wawancara. Sumber yang digunakan adalah data primer. Dengan cara tersebut, diharapkan peneliti dapat menyajikan hasil analisis yang objektif dan komprehensif, serta dapat diperbandingkan dengan 20 perusahaan lainnya yang membuat laporan keberlanjutan tahun 2019 dan menerbitkannya pada 2020. Perusahaan inilah kemudian yang dijadikan variabel pembanding. PT Yamazaki Indonesia sudah melakukan berbagai kegiatan dalam 3 perspektif tersebut dan memiliki potensi besar untuk menerbitkan laporan keberlanjutan dan mengikuti ajang rating. PT Yamazaki Indonesia hanya perlu membuat divisi khusus untuk mengumpulkan data dan membuatnya dalam bentuk satu laporan yang dapat dipertanggungjawabkan kepada publik dan diaudit secara khusus pada laporan keberlanjutan. Hal ini bertujuan jika pelaporan keberlanjutan bersifat wajib maka perusahaan siap untuk mengungkapkan dalam suatu laporan yang terstandarisasi dengan baik dan mudah dipahami oleh berbagai pihak karena adanya panduan yang jelas bagi masyarakat secara umum maupun tim khusus yang melakukan pemeriksaan baik internal maupun eksternal. /PT Yamazaki Indonesia, as one of the businesses that is quite contributing to the food business world, has currently made various sustainable efforts to maintain its business activities. However, PT Yamazaki Indonesia has not been actively involved in the preparation of sustainability reports. In fact, the purpose of these activities is to create value, increase performance, and guarantee accountability for all stakeholders. Therefore, researchers conducted qualitative case study research in the form of field data documentation, observations, and interviews. The source used is primary data. In this way, it is hoped that researchers can present the results of an objective and comprehensive analysis, and can be compared with 20 other companies that made their 2019 sustainability reports and published them in 2020. This company was then used as a comparison variable. PT Yamazaki Indonesia has carried out various activities in these 3 perspectives and has great potential to publish sustainability reports and participate in rating events. PT Yamazaki Indonesia only needs to create a special division to collect data and make it in the form of a report that can be accounted for to the public and specifically audited on a sustainability report. It is intended that if sustainability reporting is mandatory, the company is ready to disclose in a well-standardized report that is easily understood by various parties because there are clear guidelines for the general public and for the special team that carries out the inspection both internally and externally.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Laporan keberlanjutan; Ekonomi; Sosial; Lingkungan; NCSR; Pemeringkatan Sustainability reporting; Economic; Social; Environment; NCSR; Rating | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 16294 not found. | ||||||||
Date Deposited: | 22 Feb 2021 02:03 | ||||||||
Last Modified: | 16 Apr 2021 04:34 | ||||||||
URI: | http://repository.uph.edu/id/eprint/18139 |
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