ANALISIS PELAPORAN PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY SESUAI DENGAN SUSTAINABILITY REPORTING GUIDELINES | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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ANALISIS PELAPORAN PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY SESUAI DENGAN SUSTAINABILITY REPORTING GUIDELINES


Pengarang

Rahayu Indah Ningsih - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0311310036

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Fakultas Ekonomi., 2007

Bahasa

No Classification

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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.

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