Electronic Theses and Dissertation

Abstract this research is designed to define the comparability between sustainability reports of companies in indonesia based on the international guidelines of sustainability reporting set up by global reporting initiative. for the research purpose, it is also supported by the company annual report, and the analysis based time series data on 2003-2005 terms of reports. basically, the method is only comparing the guidelines and the reports, then summarizing in the table and analyzing it after. the sustainability reports of four limited companies in indonesia are: pt aneka tambang, pt astra international. pt pembangunan jaya ancol, dan pt tambang batubara bukit asam. the result showed that majority of the eleven items report of sustainability report and annual report has appropriate as the sustainability guidelines, even though there are some parts of the content was not correctly as same as meant in the guidelines. and also there is difference format of sustainability report and annual report. keywords: corporate social responsibility, global reporting initiative, laporan keberlanjutan, sustainability reporting guidelines.