Tinjauan Implementasi Standar Global Reporting Initiative (GRI) terhadap Sustainability Report PT Pembangunan Perumahan (Persero) Tbk

BRAHMANTYA, IVAN (2022) Tinjauan Implementasi Standar Global Reporting Initiative (GRI) terhadap Sustainability Report PT Pembangunan Perumahan (Persero) Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Sebagai emiten publik di bidang jasa konstruksi, PT Pembangunan Perumahan Tbk diwajibkan oleh regulasi negara untuk menyelenggarakan kegiatan Corporate Social Responsibility (CSR), baik yang berdampak di bidang ekonomi, lingkungan, dan sosial bagi para stakeholders. Pelaporan kegiatan CSR wajib disusun dalam Sustainability Report (SR) perusahaan dan diterbitkan. Untuk itu, penelitian ini bertujuan mengetahui tingkat kesesuaian pengungkapan Sustainability Report PT PP tahun 2020 terhadap GRI Standards, serta melihat perkembangan kualitas pengungkapan dari beberapa tahun sebelumnya. Metode yang digunakan dalam pengumpulan data adalah studi dokumentasi dan studi kepustakaan. Data yang digunakan adalah data sekunder berupa Sustainability Report PT PP tahun 2020 dan literatur penelitian dari beberapa tahun sebelumnya sebagai pembanding. Hasil analisis menunjukkan bahwa CSR telah dilaksanakan sesuai dengan pedoman pembangunan dan keuangan berkelanjutan perusahaan. Secara umum, Sustainability Report PT PP tahun 2020 telah disusun sesuai dengan GRI Standards, namun terdapat pengungkapan yang belum memenuhi persyaratan pelaporan, seperti pengungkapan 102-4, 102-8, 102-41, 201-2, 204-1, 205-2, 306-4, 403-2, 404-3, dan 405-1. Sejak tahun 2016 hingga 2019, tingkat kesesuaian pengungkapan Sustainability Report PT PP terhadap GRI Standards cenderung mengalami fluktuasi dan tahun 2020 mengalami penurunan. / ABSTRACT As a public issuer in construction services, PT Pembangunan Perumahan Tbk is required by state regulations to carry out Corporate Social Responsibility (CSR) activities, both of which have economic, environmental, and social impacts on stakeholders. Reports on CSR activities must be compiled in the company's Sustainability Report (SR) and published. For this reason, this study aims to determine the level of conformity of PT PP's 2020 Sustainability Report disclosures to the GRI Standards and to see the development of disclosure quality from the previous few years. The method used in data collection is a study of documentation and literature study. The data used is secondary data in the form of the Sustainability Report of PT PP in 2020 and research literature from several previous years as a comparison. The analysis results show that CSR has been implemented in accordance with the company's sustainable development and finance guidelines. In general, PT PP's Sustainability Report 2020 has been prepared in accordance with the GRI Standards, but some disclosures do not meet the reporting requirements, such as disclosures 102-4, 102-8, 102-41, 201-2, 204-1, 205-2, 306-4, 403-2, 404-3, and 405-1. From 2016 to 2019, the level of conformity of PT PP's Sustainability Report disclosure to GRI Standards tended to fluctuate, and in 2020 it decreased.

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