Electronic Theses and Dissertation

Penelitian ini bertujuan menganalisis praktik pelaporan keberlanjutan melalui situs web resmi pemerintah kota besar dan metropolitan di Indonesia menggunakan kerangka Global Reporting Initiative (GRI) Standards 2021. Di tengah komitmen nasional terhadap Sustainable Development Goals (SDGs) dan meningkatnya tuntutan akuntabilitas digital, praktik pengungkapan keberlanjutan di sektor publik masih bersifat sukarela dan belum memiliki standar yang mengikat. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analisis konten. Sampel terdiri atas 31 pemerintah kota besar dan metropolitan yang dipilih menggunakan teknik sampling jenuh. Data dikumpulkan dari situs web resmi pemerintah kota selama Februari–Mei 2026 dan dianalisis menggunakan 107 indikator yang diadaptasi berdasarkan GRI Standards 2021 dengan skala penilaian 0–1–2 untuk mengukur tingkat pengungkapan (coverage), kualitas (depth), dan fokus pengungkapan. Hasil penelitian menunjukkan rata-rata tingkat pengungkapan keberlanjutan sebesar 52,19% dan termasuk dalam kategori sedang. Tidak terdapat pemerintah kota yang mencapai kategori tinggi. Pengungkapan didominasi oleh kategori Tata Kelola (70,3%) dan Ekonomi (66,5%), sedangkan kategori Lingkungan (32,9%) dan Sosial (38,4%) masih rendah. Berdasarkan Teori Institusional, kondisi tersebut mencerminkan dominasi tekanan mimetik dan normatif serta fenomena decoupling antara simbol dan substansi. Penelitian ini menyimpulkan perlunya penguatan regulasi, peningkatan kapasitas, dan pedoman teknis berbasis GRI untuk meningkatkan transparansi dan akuntabilitas pemerintah daerah. Kata Kunci: Pelaporan Keberlanjutan, GRI Standards 2021, Situs Web Pemerintah Kota, Analisis Konten, Teori Institusional.

This study aims to analyze sustainability reporting practices through the official websites of major and metropolitan city governments in Indonesia using the Global Reporting Initiative (GRI) Standards 2021 framework. Amid Indonesia’s national commitment to the Sustainable Development Goals (SDGs) and the growing demand for digital accountability, sustainability disclosure practices in the public sector remain voluntary and lack mandatory reporting standards. This study employed a quantitative descriptive method with a content analysis approach. The sample consisted of 31 major and metropolitan city governments selected using a saturated sampling technique. Data were collected from the official websites of the city governments between February and May 2026 and analyzed using 107 indicators adapted from the GRI Standards 2021 with a 0–1–2 scoring scale to measure disclosure coverage, disclosure quality (depth), and disclosure focus. The findings indicate that the average level of sustainability disclosure was 52.19%, which falls within the moderate category. No city government achieved the high disclosure category. Sustainability disclosures were dominated by the Governance (70.3%) and Economic (66.5%) categories, while the Environmental (32.9%) and Social (38.4%) categories remained relatively low. Based on Institutional Theory, these findings reflect the dominance of mimetic and normative pressures, as well as the phenomenon of decoupling between symbolic disclosure and substantive sustainability practices. This study concludes that stronger regulations, enhanced institutional capacity, and GRI-based technical guidelines are necessary to improve transparency and accountability among local governments. Keywords: Sustainability Reporting, GRI Standards 2021, City Government Websites, Content Analysis, Institutional Theory.