Menakar Kualitas Laporan Keberlanjutan Dalam Mendukung Pembangungan Berkelanjutan

Abstract

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting. The study was conducted on public companies listed on the Indonesian stock exchange and examined 240 sustainability reports from 2016 to 2019. We used disclosure items and the GRI (Global Reporting Initiative) principles to measure quality: clarity and accuracy, timeliness, and engagement. Stakeholders, comparability, and reliability. We use a quantitative exploratory approach. This study shows that the diffusion of sustainability reports is still shallow compared to mandatory social responsibility reports. The quality of sustainability reports based on disclosure is also still low, but industry groups vary in quality. The quality of Sustainability Reporting is based on timeliness and stakeholder engagement, and comparability, satisfactory. However, for clarity and accuracy, the results are acceptable, while reliability is less acceptable.