Comparative Analysis of Sustainability Report Based on              Social Categories GRI Standards

Fitriyah Nurhidayah; Meutia Meutia; Rudi Zulfikar; Lia Uzliawati

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

Comparative Analysis of Sustainability Report Based on Social Categories GRI Standards

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@INPROCEEDINGS{10.4108/eai.4-11-2022.2329726,
    author={Fitriyah  Nurhidayah and Meutia  Meutia and Rudi  Zulfikar and Lia  Uzliawati},
    title={Comparative Analysis of Sustainability Report Based on              Social Categories GRI Standards},
    proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
    publisher={EAI},
    proceedings_a={ICOSTELM},
    year={2023},
    month={9},
    keywords={sustainability reports gri standars social category bri bni},
    doi={10.4108/eai.4-11-2022.2329726}
}

Fitriyah Nurhidayah
Meutia Meutia
Rudi Zulfikar
Lia Uzliawati
Year: 2023
Comparative Analysis of Sustainability Report Based on Social Categories GRI Standards
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329726

Fitriyah Nurhidayah¹^,*, Meutia Meutia², Rudi Zulfikar³, Lia Uzliawati³

1: First Author, Phd Scholar, University of Sultan Ageng Tirtayasa, Indonesia
2: Professor, Accounting Department, Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Indonesia
3: Associate Professor, Accounting Department, Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Indonesia

*Contact email: fitriyah.nurhidayah@upj.ac.id

Abstract

The purpose of this study is to analyze the sustainability report of the banking sector. The GRI standards are used as guidelines for conducting analyzes and comparisons. The focus of this research is on the social category of disclosing specific topics of the 400 series. The impact of the Covid-19 pandemic on the social environment is one of the research foundations. This type of research is descriptive qualitative with the analytical techniques used are content analysis and comparative methods. The results of this study indicate that according to the GRI series 400 standard for disclosure of social-specific topics PT Bank Rakyat Indonesia, Tbk. higher than PT Bank Negara Indonesia (Persero) Tbk. The results of this study can be used by companies to publish better sustainability reports.

Keywords: sustainability reports gri standars social category bri bni

Published: 2023-09-11
Publisher: EAI

: http://dx.doi.org/10.4108/eai.4-11-2022.2329726