Analisis pengukuran kualitas laporan keberlanjutan pada peringkat national center sustainability reporting

Tanoyo, Jesselyn (2020) Analisis pengukuran kualitas laporan keberlanjutan pada peringkat national center sustainability reporting. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengukur kualitas laporan keberlanjutan pada 30 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018 dan tahun 2019. Permasalahan lingkungan dan sosial menjadi topik yang sangat menarik semenjak kasus lumpur lapindo dan freeport di Papua. Perusahaan dituntut untuk tidak hanya fokus kepada keuntungan saja tetapi juga memperhatikan tanggung jawab sosial dan lingkungan sekitar. Laporan keberlanjutan adalah praktek pengukuran, pengungkapan dan upaya akuntabilitas dari kinerja organisasi dalam mencapai tujuan pembangunan berkelanjutan kepada para pemangku kepentingan baik internal maupun eksternal (GRI, 2010). Laporan keberlanjutan semakin menjadi tren dan kebutuhan bagi perusahaan progresif untuk menginformasikan perihal kinerja ekonomi, sosial dan lingkungannya sekaligus kepada seluruh pemangku kepentingan perusahaan (Chariri, 2009). Penelitian ini menggunakan objek berupa laporan keberlanjutan tahun 2018 dan tahun 2019 pada 30 perusahaan yang terdaftar di Bursa Efek Indonesia dengan metode checklist, scoring dan pengelompokkan kategori. Hasil dari penelitian ini menjelaskan bahwa nilai kualitas laporan keberlanjutan meningkat dari tahun ke tahun. / This study aims to measure the quality of sustainability reports on 30 companies listed on the Indonesia Stock Exchange in 2018 and 2019. Environmental and social issues have become very interesting topics since the Lapindo mud case and freeport cases in Papua. Companies are required to not only focus on profits but also pay attention to social and environmental responsibilities. A sustainability report is a practice of measuring, disclosing and accountability efforts of organizational performance in achieving sustainable development goals to internal and external stakeholders (GRI, 2010). Sustainability reports are increasingly becoming a trend and a need for progressive companies to inform about their economic, social and environmental performance as well as to all company stakeholders (Chariri, 2009). This study uses an object in the form of a 2018 and 2019 sustainability report on 30 companies listed on the Indonesia Stock Exchange with the checklist, scoring and category grouping methods. The results of this study explain that the value of the quality of the sustainability report increases from year to year.

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