Environmental Responsibility Disclosures by Agricultural Companies in Indonesia

Mahardika Putri Prananingrum; Arthik Davianti

doi:10.23887/jppsh.v5i2.37177

Authors

Mahardika Putri Prananingrum Universitas Kristen Satya Wacana
Arthik Davianti Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.23887/jppsh.v5i2.37177

Keywords:

Tanggung Jawab Lingkungan, Air dan Limbah, Standar GRI 2016, Perusahaan Agrikultur

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat pengungkapan yang disajikan dalam laporan keberlanjutan oleh tujuh perusahaan pertanian dengan fokus pada limbah dan efluen berdasarkan standar GRI. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan analisis isi dan lembar coding. Analisis isi akan digunakan dengan mengklasifikasikan kriteria tertentu berdasarkan kelompok pengungkapan dan lembar kode digunakan sebagai instrumen penelitian untuk menganalisis pola naratif yang disajikan. Hasil penelitian menunjukkan bahwa pemenuhan efluen dan limbah di SR perusahaan pertanian Indonesia relatif rendah dan belum detail. Lebih lanjut, itu juga menyarankan bahwa pengungkapan lebih kompatibel dengan Standar GRI.

Author Biographies

Mahardika Putri Prananingrum, Universitas Kristen Satya Wacana

Faculty of Economics and Business

Arthik Davianti, Universitas Kristen Satya Wacana

Faculty of Economics and Business

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