Praktik Pengungkapan Sustainability Report dan Environmental Incidents: Studi pada Sustainability Report Perusahaan BUMN PT. Pertamina (Persero) Tahun 2017-2018

Abstract

Mining industry sector companies are companies that contribute a lot income to the state, but with many mining companies it is possible that will damage the surrounding natural environment. According to the Environmental Performance Index (EPI) ranking, Indonesia ranks 133 out of 180 countries. In Indonesia, not a few cases that occur related to environmental pollution. About 70% of environmental damage in Indonesia is caused by mining operations. In practice, a company needs to build a harmonious relationship with the community. These activities are usually outlined in the form of corporate social responsibility or what we often hear as corporate social responsibility or CSR.  To communicate these activities, the company realized to make a report that not only provides financial information about the company but also provides social and environmental information, which is called sustainability report. PT Pertamina is a state-owned company in charge of managing oil and gas mining in Indonesia. Pertamina has been doing Sustainability Report reporting practices since 2011, using standards issued by the Global Reporting Initiatives (GRI). The results showed, the average disclosure of Pertamina's sustainability report during the research years were 28% and 37% respectively. The results of the data analysis also showed that raising news about environmental incidents caused by Pertamina's operational activities increased the extent of disclosure to Pertamina's sustainability report in the following year. Pertamina made the sustainability report to restore the company's positive image and the legitimacy of the stakeholders towards Pertamina's operational activities.