Analysis of the Quality of Disclosure of Corporate Social Responsibility Based on the Global Reporting Initiative in Construction Service Companies During the 2020-2021 Covid-19 Pandemic

Aulia Hafiida Ade Yolandra, Kurnia Ekasari, Hesti Wahyuni

Abstract


This study aims to understand the extent to which the quality of the Company's Corporate Social Responsibility disclosures is reflected in the Sustainability Report based on the GRI Standards during the co-19 pandemic. This type of research is qualitative research. The research method used is a descriptive analysis method on secondary data, namely the sustainability reports of five construction service companies PT Adhi Karya Tbk, PT Nindya Karya Tbk, PT Total Bangun Persada Tbk, PT Totalindo Eka Persada Tbk and PT Paramita Bangun Sarana Tbk in 2020 and 2021. The results of this study indicate that the five companies have implemented the GRI Standards in preparing their Sustainability Reports, although not all of the topics contained in the GRI Standards are disclosed. The reporting of the five universal standard construction service companies has an average of 56% in 2020 and 61% in 2021. The report found inaccuracies in some of the reported disclosures. The company feels the need to improve disclosure reporting in the following year's sustainability report in order to be better in the future.

Keywords


Disclosure of Corporate Social Responsibility, GRI Standards for Sustainability Reports

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v44.2.5510

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