Abstract
This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Highlights
This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the Global Reporting Initiatives (GRI) G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment
The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018
Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiative G4
Summary
HASIL DAN PEMBAHASAN Hasil penelitian ini menunjukan bahwa perushaan ANTAM telah melakukan dan melaporkan kegiatan CSR dengan baik. Dari hasil coding item-item indikator pengungkapan pada tahun 2017 dan 2018 dengan 3 aspek kinerja. Ketiganya menggambarkan stakeholder bagaimana bentuk pertanggungjawaban perusahaan kepada para terhadap kinerja ekonomi, sosial dan lingungan dalam kegiatan operasional perusahaan. Temuan dari analisis ini menunjukan bagaimana ANTAM dalam membentuk pelaporan ekonomi, lingkungan dan sosial. Dari 3 indikaror dalam Sustainability Report ANTAM di tahun 2017 dan 2018 pada tabel 4 menjelaskan bahwa indikator kinerja lingkungan diungkapkan dengan persentase paling tinggi dibandingkan dengan indikator ekonomi maupun sosial. Tingkat kedua tertinggi merupakan indikator sosial dan indikator ekonomi menempatkan indikator dengan persentase pengungkapan terendah. Berikut adalah penyajian tingkat pengungkapan CSR pada tahun 2017 dan 2018 berdasarkan indikator dalam bentuk grafik. Pengungkapan Komponen Kinerja ANTAM Berdasarkan Global Reporting Initiatives pada Tahun 2017 dan 2018
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