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Abstrak :
Studi ini melakukan kajian kualitatif dengan memetakan laporan keberlanjutan PT Astra Agro Lestari Indonesia Tbk (“Perusahaan”) yang disusun sesuai Standar GRI (Global Reporting Initiative) ke perspektif Standar Integrated Reporting () dengan menggunakan sebagai dasar pemetaan, rekomendasi pengungkapan yang ditetapkan tim khusus pengungkapan non-keuangan terkait perubahan iklim (Task Force on Climate-related Financial Disclosure atau TCFD). Tujuannya adalah untuk memberi kesempatan laporan keberlanjutan Perusahaan dapat lebih baik dalam menjelaskan bagi para pemangku kepentingan, proses penciptaan nilai jangka panjang organisasi beserta risiko dan peluang terkait dan strategi yang ditetapkan untuk menanggapinya serta pengukuran efektivitasnya. Tesis ini membatasi pengkajian kualitatif pada laporan keberlanjutan Perusahaan untuk tahun 2021. Temuan kajian kualitatif ini menunjukkan pengungkapan dapat membantu menjelaskan lebih baik strategi penciptaan nilai jangka panjang Perusahaan dan mendorong serta mempersiapkan Perusahaan untuk mengadopsi Standar ISSB pada saatnya nanti akan berlaku efektif dan dipersyaratkan oleh regulator, investor serta pemangku kepentingan lainnya. ......This paper conducts a qualitative study by mapping the sustainability report of PT Astra Agro Lestari Indonesia Tbk (the “Company”) which is prepared according to the GRI Standards (Global Reporting Initiative) to the perspective of the Integrated Reporting () Standard using as a basis for mapping, recommended disclosures established by Task Force on Climate-related Financial Disclosure (TCFD). The objective is to provide an opportunity for the Company's sustainability report to better explain to the stakeholders, the organization's long-term value creation process and the associated risks and opportunities and the strategies established to respond to them and measure these strategies’ effectiveness. This thesis limits the qualitative assessment to the Company's sustainability report for 2021. The findings of the qualitative study show that disclosure can help to better explain the Company's long-term value creation strategy and assist to promote and prepare the Company to adopt the ISSB Standard when they become effective and required by the regulators, investors and other stakeholders.

Abstrak :
Penelitian ini membahas tentang pelaporan dan pelaksanaan Corporate Social Responsibility pada PT Unilever Indonesia Tbk. Tujuan penelitian adalah untuk meneliti pengaruh corporate social responsibility terhadap profit, people dan planet dalam konsep triple bottom line dan pelaporan corporate social responsibility sesuai dengan standar Global Reporting Initiative. Data dikumpulkan dari Tim SR yang bekerja di PT Unilever Indonesia Tbk.

Hasil penelitian menunjukkan bahwa corporate social responsibility pada PT Unilever Indonesia Tbk. berpengaruh positif terhadap profit, people dan planet. Pelaporan corporate social responsibility telah diungkapkan cukup lengkap dan jelas di dalam Sustainability Report berdasarkan standar Global Reporting Initiative (GRI).

Hasil penelitian ini memberikan saran kepada PT Unilever Indonesia Tbk. untuk melengkapi komponen - komponen yang tidak dilaporkan di dalam sustainability report tahun 2012. Untuk pembuatan Sustainability Report selanjutnya, perusahaan diharapkan dapat melakukan kegiatan CSR sesuai dengan ISO 26000 dan melaporkan kegiatan CSR sesuai dengan standar GRI - G4. ......This study discusses the reporting and implementation of Corporate Social Responsibility at PT Unilever Indonesia Tbk . The purpose of the study was to examine the influence of corporate social responsibility to profit , people and planet in the concept of the triple bottom line and corporate social responsibility reporting in accordance with the standards of the Global Reporting Initiative . Data collected from the SR team working in PT Unilever Indonesia Tbk .

The results showed that corporate social responsibility at PT Unilever Indonesia Tbk positive effect on profit , people and planet . Corporate social responsibility reporting has been disclosed sufficiently complete and clear in the standard Sustainability Report based on the Global Reporting Initiative ( GRI ) .

The results provide advice to PT Unilever Indonesia Tbk to complement components - components which are not reported in the sustainability report in 2012 . To manufacture the next Sustainability Report , the company is expected to perform activities in accordance with the ISO 26000 CSR and CSR reporting activities in accordance with GRI standards - G4.

Abstrak :
[Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan perusahaan pertambangan di Indonesia yang termasuk dalam Indonesia Sustainability Reporting Award yang diukur menggunakan GRI checklist 3.1 yang telah dipublikasikan oleh Global Reporting Initiative pada tahun 2011. Penelitian ini menggunakan sampel perusahaan yang terdapat di Indonesia Sustainability Reporting Award (ISRA) pada tahun 2011 dan 2012 dengan sampel 8 perusahaan di tahun 2011 dan 18 perusahaan di tahun 2012. Penelitian yang digunakan adalah penelitian kualitatif yang bersifat analisis deskriptif. Hasil dari penelitian ini, ditemukan bahwa rata ? rata tingkat pengungkapan per perusahaan terhadap GRI adalah 85,34% pada tahun 2011 dan 90.71% pada tahun 2012. Selain itu dilakukan uji beda rata ? rata (menggunakan metode ANOVA) berdasarkan antar tahun dan antar status kepemilikan. Ditemukan tidak terdapat perbedaan rata ? rata TKI yang signifikan secara statistik antara tahun 2011 dengan 2012 begitu pula dengan perbedaan rata ? rata TKI perusahaan BUMN dan non BUMN, tetapi terdapat perbedaan rata-rata TKI pada perusahaan kepemilikan asing dan lokal.;The purpose of this study is to analyze the level of disclosure of the mining sector companies using GRI checklist 3.1 published by Global Reporting Initiative in 2011. This study used sample of mining sector companies which participated in Indonesia Sustainability Reporting Award (ISRA) in 2011 and 2012, with total 8 sample firms in 2011 and 18 sample firms in 2012. This study used a qualitative research with descriptive analysis approach. The results of this study was found that averages level of disclosure to GRI was 85.34% in 2011 and 90.71% in 2012. In this study also conducted a different test (using ANOVA methods) against averages by year and ownership. It was found that there are no differences in the averages between 2011 to 2012 and state enterprise ownership (BUMN) and non BUMN, but there is differences in foreign and local ownership., The purpose of this study is to analyze the level of disclosure of the mining sector companies using GRI checklist 3.1 published by Global Reporting Initiative in 2011. This study used sample of mining sector companies which participated in Indonesia Sustainability Reporting Award (ISRA) in 2011 and 2012, with total 8 sample firms in 2011 and 18 sample firms in 2012. This study used a qualitative research with descriptive analysis approach. The results of this study was found that averages level of disclosure to GRI was 85.34% in 2011 and 90.71% in 2012. In this study also conducted a different test (using ANOVA methods) against averages by year and ownership. It was found that there are no differences in the averages between 2011 to 2012 and state enterprise ownership (BUMN) and non BUMN, but there is differences in foreign and local ownership.]

Abstrak :
Skripsi ini berisi tentang bagaimana pengaruh pengungkapan Corporate Social Responsibiity CSR berdasarkan pedoman Global Reporting Initiative GRI versi 4 terhadap performa finansial perusahaan yang terdaftar di Bursa Efek Indonesia BEI periode 2013-2015. Besarnya pengaruh pengungkapan CSR diukur dari jumlah skor setiap kategori dan subkategori berdasarkan pedoman GRI versi 4 di dalam laporan keberlanjutan sustainability report. Metode yang digunakan untuk mendapatkan skor CSR adalah content analysis. Pengujian hipotesis menggunakan model regresi berganda pada 21 perusahaan yang terdaftar di BEI periode 2013-2015. Hasil penelitian memberikan bukti empiris bahwa CSR kategori Ekonomi, kategori lingkungan, dan subkategori praktik ketenagakerjaan dan kenyamanan bekerja memiliki pengaruh positif dan signifikan terhadap ROE dan ROA perusahaan. Dan subkategori hak asasi manusia memiliki pengaruh negative dan signifikan terhadap ROE perusahaan. ......This study discusses about how the influence of CSR disclosure based on GRI guidelines version 4 towards the compay financial performance registered in BEI in the periode of 2013 ndash 2015. The amount of the influence of the CSR disclosure is measured from the score of every category and subcategory based on GRI guidelines version 4 in the sustainability report. The method used to acquire the CSR Score is content analysis. The hypothesis is tested by using multiple regression model on 21 companies registered in BEI in the periode of 2013 ndash 2015. The research provides an empirical evident that CSR economy category, environmental category, and the subcategory of employment practice and working pleasantness contribute a positive and significant influence to ROE and ROA of the company. And the subcategory of human rights contributes a negative and significant inluence to ROE of the company.

Abstrak :
Tujuan dari penelitian ini adalah untuk mengevaluasi stakeholder engagement yang telah dilakukan PT Asuransi Virtue guna memahami topik-topik keberlanjutan material yang relevan bagi Perusahaan sehingga dapat melakukan penerapan pengungkapan topik-topik tersebut berdasarkan GRI Standards. Penelitian ini merupakan studi kasus dengan objek penelitian PT Asuransi Virtue yang bergerak di industri jasa keuangan khususnya asuransi. Data diperoleh melalui studi literatur, benchmarking dengan perusahaan di industri yang sama, dan wawancara. Penelitian ini sangat dipengaruhi oleh persepsi objek dan peneliti sehingga temuan pada masing-masing perusahaan dapat berbeda satu sama lain. Dengan mengacu pada model BSR rsquo;s Five-Step Approach of Stakeholder Engagement untuk melakukan penilaian stakeholder engagement yang telah dilaksanakan PT Asuransi Virtue, diperoleh hasil bahwa stakeholder engagement masih sangat rendah, belum tersistematis, dan hanya terfokus pada kepentingan bisnis semata. Dari proses engagement tersebut, diperoleh topik-topik keberlanjutan yang material berupa kinerja ekonomi, keberadaan di pasar, dampak ekonomi tidak langsung, praktik pengadaan, praktik anti-korupsi, pemakaian bahan material , konsumsi energi, kepegawaian, kesehatan dan keselamatan kerja, pelatihan dan pendidikan, keberagaman dan kesetaraan peluang, pekerja anak, pekerja paksa, masyarakat lokal, kesehatan dan keselamatan pelanggan, pemasaran dan pelabelan produk dan jasa, dan privasi pelanggan. Penelitian ini memberikan gambaran penerapan topik-topik keberlanjutan material yang berada pada kuadran I. Pelibatan stakeholder di dalam proses bisnis yang tersistematis dapat membantu Perusahaan dalam mempersiapkan laporan keberlanjutan yang dapat meningkatkan nilai Perusahaan dan meningkatkan kepatuhan atas diwajibkannya penyusunan laporan terkait per tahun 2021 oleh OJK. ......The objectives of this research are to evaluate the stakeholder engagement process which has been done by PT Asuransi Virtue so that the sustainability topics which are material for the Company can be understood as well. The output of understanding those topics is sustainability disclosure based on GRI Standards. This research is categorized into case study research with PT Asuransi Virtue, which running its business in financial services insurance industry, as the research object. The data were obtained through literature review, benchmarking with similar companies, and interviews. By referring to BSR rsquo s Five Step Approach of Stakeholder Engagement Model to evaluate the ongoing engagement in the Company, it can be concluded that the ongoing stakeholder engagement in the Company is quiet low, unsystematic, and mainly focused only on business the Company rsquo s interest. By conducting that engagement process, there are several topics found as the Company rsquo s material sustainability topics economic performance, market presence, indirect economic impacts, procurement practices, anti corruption, materials, energy, employment, occupational health and safety, training and education, diversity and equal opportunity, child labor, forced or compulsary labor, local communities, customer health and safety, marketing and labeling, and customer privacy. This research gives an illustration of material sustainability topics disclosures classified in quadrant I. Systematic and effective stakeholder engagement will be able to help the Company in preparing their sustainability report so that the Company can increase their values as well as compliance towards OJKs regulations.

Abstrak :
Tujuan penelitian ini untuk menentukan motif kegiatan CSR PT. SIS Site ADMO dan  menentukan topik-topik keberlanjutan yang material  yang menjadi dasar menyusun contoh laporan keberlanjutan parsial berdasarkan standar Global Reporting Initiative (GRI). Penelitian ini merupakan penelitian studi kasus dengan objek penelitian adalah PT. SIS Site ADMO  yang bergerak di industri kontraktor tambang. Data diperoleh melalui studi literatur, dokumen internal perusahaan, wawancara dengan pihak terkait dan benchmarking terhadap perusahaan di industri sejenis. Motif kegiatan CSR PT. SIS Site ADMO adalah motif mempertahankan dan mendongkrak reputasi dan citra perusahaan, motif memperbaiki hubungan dengan pemangku kepentingan, motif melebarkan akses sumber daya dan motif mendapatkan lisensi sosial untuk beroperasi.Topik-topik keberlanjutan  material yang diungkapkan dalam penyusunan pengungkapan informasi laporan keberlanjutan parsial berdasarkan standar GRI adalah yang ada pada  kuadran sembilan dalam matriks materialitas yaitu topik dampak ekonomi tidak langsung, topik kepegawaian dan topik masyarakat lokal  dimana tiga topik tersebut yang dianggap penting dalam matriks materalitas bagi  perusahaan dan pemangku kepentingan dan perlu diungkapkan dalam laporan keberlanjutan dengan proporsi yang banyak agar informasi tersampaikan kepada seluruh pemangku kepentingan. ......The purpose of this study is to determine the motives of CSR activities of  PT. SIS Site ADMO and determine material sustainability topics that form the basis for compiling examples of partial sustainability report based on the Global Reporting Initiative (GRI) standard. This research is a case study with the object of research is PT. SIS Site ADMO is engaged in the mining contracting industry. Data is obtained through literature studies, company internal documents, interviews with related parties and benchmarking of companies in similar industries. The motives of PT. ADMO SIS Site is to maintain and boost the reputation and image of the company, to improve stakeholder relations, to expand access to resources and  for obtaining social licenses to operate. The material sustainability topics disclosed to compile the disclosure of partial sustainability report information based on GRI standards are those in the nine quadrant in the materiality matrix, namely the topic of indirect economic impact, staffing topics and local community topics where the three topics are considered important in the maternity matrix for companies and stakeholders and need to be disclosed in a sustainability report with a large proportion of information conveyed to all stakeholders.