(Universitas Muhammadiyah Malang, Malang, Jawa Timur, 65144, Indonesia)
(2) Masiyah Kholmi
(Universitas Muhammadiyah Malang, Malang, Jawa Timur, 65144, Indonesia)(3) Aniek Rumijati
(Universitas Muhammadiyah Malang, Malang, Jawa Timur, 65144, Indonesia)*Corresponding author
AbstractSustainability reporting is essential for corporate transparency and accountability, yet the quality of such disclosures in Indonesia remains limited. PT Petrokimia Gresik, as a major chemical producer, faces scrutiny regarding its environmental and social impacts, which are not fully reflected in its sustainability reporting. This study examines the quality of the company’s 2023 Sustainability Report based on the economic (GRI 200), environmental (GRI 300), and social (GRI 400) dimensions, referring to the GRI Standards 2021 and the triple bottom line framework. A descriptive qualitative method was employed through interviews with CSR personnel and content analysis of the report. Disclosure quality was assessed using a 0–15 index aligned with compliance criteria. The findings indicate that the report falls into the “Partially Applied” category with an overall score of 58%. The environmental dimension achieved the highest score (71%), followed by economic (60%) and social (48%). The low performance in social reporting stems from limited quantitative data, human resource constraints, and missing disclosures such as human rights assessments (GRI 412). Although the company supports the SDGs, improving reporting quality particularly completeness and data quantification is necessary to strengthen transparency and stakeholder trust.
KeywordsDisclosure quality; GRI standard; Sustainability report; Triple bottom line
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DOIhttps://doi.org/10.33122/ejeset.v6i2.1233 |
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