Pengungkapan corporate social responsibility berdasarkan global reporting initiative standards (gri standards) pada bank BRI tahun 2019

Micellia, Luxita (2020) Pengungkapan corporate social responsibility berdasarkan global reporting initiative standards (gri standards) pada bank BRI tahun 2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui kelengkapan dari pengungkapan setiap kategori didalam Laporan Keberlanjutan berdasarkan GRI Standards. Selain itu, penelitian ini juga bertujuan untuk mengetahui bagaimana kualitas kesesuaian setiap poin dari pelaporan Laporan Keberlanjutan tersebut berdasarkan GRI Standards yang berlaku. Jenis penelitian ini adalah penelitian kualitatif. Metode penelitian yang digunakan adalah metode analisis deskriptif pada data sekunder yaitu Laporan Keberlanjutan PT Bank Rakyat Indonesia Tbk tahun 2019. Hasil dari penelitian ini menunjukkan bahwa BRI telah mengimplementasi GRI Standards dalam penyusunan Laporan Keberlanjutan, meskipun tidak semua kategori yang ada di dalam GRI Standards tersebut diungkapkan. Dalam kualitas pelaporan setiap poinnya juga ditemukan ketidaksesuaian pada beberapa pengungkapan yang dilaporkan. Perusahaan dirasa perlu untuk memperbaiki pelaporan pengungkapan di Laporan Keberlanjutan tahun berikutnya demi menjadi lebih baik di masa yang akan datang. / This research is conducted to see every completeness of the category disclosures in the Sustainability Report based on the GRI Standards. In addition, this study also aims to see how the quality of the suitability of each point of the Sustainability reporting is based on the applicable GRI Standards. This type of research is qualitative research. The research method used is descriptive analysis method on secondary data, namely the Sustainability Report of PT Bank Rakyat Indonesia Tbk in 2019. The results of this study indicate that BRI has implemented the GRI Standards in the preparation of the Sustainability Report, although not all category in the GRI Standards are disclosed. In the reporting quality of each point, some of the disclosures reported were also found inaccurate. It is necessary for BRI to improve the disclosure reporting in the next year's Sustainability Report in order to be better in the future.

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