Pengungkapan Aspek Lingkungan Dalam Sustainability Report (Studi Pada Perusahaan Manufaktur di Indonesia)

Abstract

Melaksanakan praktik pengungkapan pelaporan keberlanjutan (sustainability reporting) yang efektif, bermakna, terarah sesuai dengan G4 Guidelines yang diterbitkan oleh Global Reporting Initiative (GRI) adalah salah satu bentuk tanggung jawab dan kontribusi perusahaan sebagai stakeholder dalam pencapaian sustainable development. Namun, banyak perusahaan di Indonesia, yang belum melaksanakan praktik sustainability reporting. Penelitian melihat bagaimana pengungkapan aspek lingkungan dalam sustainability report berdasarkan GRI G4 Guidelines pada perusahaan manufaktur yang terdaftar di Indonesia Sustainability Reporting Award, serta pola pengungkapan menyusun sustainability report pada perusahaan manufaktur di Indonesia. Penelitian menggunakan teknik qualitative content analysis untuk analisis data, dengan 4 sampel penelitian, yang terdiri dari 4 perusahaan sample penelitian yang terdiri dari PT Pupuk Indonesia, PT Toyota Manufacturing Indonesia, Asia Pulp & Paper dan PT Bio Farma (Persero). Hasil penelitian menunjukkan terdapat kesenjangan atau ketidaksesuaian antara praktik pelaporan, secara khusus pada pelaporan yang berkaitan dengan isu lingkungan, dengan standar pelaporan yakni G4 Guidelines. Selain itu, pola penyusunan laporan yang cenderung berbeda-beda di masingmasing perusahaan.

Implementing sustainability reporting disclosure practices that are effective, meaningful, and in accordance with the G4 Guidelines issued by the Global Reporting Initiative (GRI) is a form of responsibility and contribution of companies as stakeholders in the achievement of sustainable development. However, many companies in Indonesia, which have not implemented the practice of sustainability reporting. This study observed how the disclosure of the environmental aspects of sustainability report based on GRI G4 Guidelines on manufacturing companies listed in Indonesia Sustainability Reporting Award, as well as patterns of disclosure of developing sustainability report on manufacturing in Indonesia. Research used qualitative content analysis techniques for data analysis, with 4 sample research companies consisting of PT Pupuk Indonesia, PT Toyota Manufacturing Indonesia, Asia Pulp & Paper and PT Bio Farma (Persero). The results showed that there is a gap or mismatch between the practice of reporting, particularly on reporting related to environmental issues, and the reporting standards G4 Guidelines. Moreover, the pattern of statements tends to be different for each companies.