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Abstract
This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.
Highlights
Konsep triple bottom line menjadi dasar utama dalam membangun sustainability development yang bertujuan untuk memenuhi kebutuhan saat ini tanpa mengganggu kemampuan generasi berikutnya dalam memenuhi kebutuhan mereka (Latifah, 2016)
Zuhroh,Diana dan Heri,I Putu Pande(2003) Analisis Pengaruh Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan terhadap Reaksi Insvetor(Studi Kasus pada Perusahaan-perusahaan High Profile di BEJ)
Summary
Global Reporting Initiative (GRI) adalah sebuah organisasi nirlaba yang mempromosikan keberlanjutan ekonomi. GRI menghasilkan salah satu standar dunia yang paling lazim untuk pelaporan keberlanjutan, pelaporan lingkungan sosial pemerintahan, pelaporan Triple Bottom. Lebih dari 3.000 organisasi dan 60 negara menggunakan pedoman untuk menghasilkan laporan keberlanjutan mereka. Lingkungan transparansi merupakan salah satu syarat utama dari bisnis dibawah lingkup GRI. GRI mendorong peserta untuk melaporkan kinerja lingkungan mereka dengan menggunakan kriteria tertentu. Mendefiniskan bahwa sustainability report merupakan pengukuran, pengungkapan dan akuntabilitas dari kinerja suatu organisasi dalam mencapai tujuan pembangunan berkelanjutan, dilaporkan kepada para pemangku kepentingan baik internal maupun eksternal. Sustainability report merupakan sebuah laporan yang dikeluarkan secara sukarela oleh perusahaan terdiri dari 3 aspek yaitu ekonomi, sosial, lingkungan. Pengungkapan sosial dan lingkungan kemudian dipandang sebagai dialog antara perusahaan dengan stakeholders (Januarti & Apriyanti, 2005)
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