Analisis Pengungkapan Laporan Keberlanjutan PT Bukit Asam Tbk Tahun 2018 – 2021

Abstract

This study aims to analyze the level of disclosure of implementation reports based on the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. This research is a type of descriptive research with a case study approach. The object of this research is PT Bukit Asam Tbk riot report in 2018-2021. This research uses secondary data, in the form of PT Bukit Asam Tbk's corporate sustainability report for 2018-2021 which can be accessed on the company's official website. In collecting data, this study uses content analysis techniques with several stages, namely coding and scoring. The results of the study show that PT Bukit Asam Tbk has reported training reports based on the GRI Standards from 2018-2021. There was an increase and decrease in the proportion of compliance with the GRI Standards in 2018-2021 both in terms of general disclosure (GRI 102), economic topics (GRI 200), environmental topics (GRI 300), and social topics (GRI 400). PT Bukit Asam Tbk complies with 56 items (100%) of general disclosures in GRI 102 in the 2021 riot report so that it is classified as a Fully Applied category, while in 2018-2020 general disclosures according to GRI 102 are classified as a Partially Applied category. The disclosure of economic topics according to GRI 200 conducted by PT Bukit Asam Tbk from 2018-2021 is classified as the Partially Applied category, environmental topics in 2020 are classified as Well Applied categories, and in 2018, 2019 and 2021 are classified as Partially Applied categories. Social topics in 2020 are classified as Well Applied, 2018 and 2021 are classified as Partially Applied, while 2019 are classified as Limited Disclose.