ANALYSIS OF SUSTAINABILITY REPORTING DISCLOSURES OF INDONESIA SUSTAINABILITY REPORTING AWARDS (ISRA) WINNERS

NASUTION, NATASHA FITRI and Mukhtaruddin, Mukhtaruddin and Yuniartie, Emylia (2011) ANALYSIS OF SUSTAINABILITY REPORTING DISCLOSURES OF INDONESIA SUSTAINABILITY REPORTING AWARDS (ISRA) WINNERS. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to answer two main questions of this research problem. First research question is how the winner of Indonesia Sustainability Reporting Awards (ISRA) reported their Corporate Social Responsibility (CSR) in form of Sustainability Report. In disclosing CSR reporting and corporate sustainability, those companies use the format separately from the annual report and the GRI reporting as a guide in making sustainability reporting. Disclosure of this information is useful to form a positive image, those companies that keep paying attention to social and environmental issues. The second question is what was presented by those companies in sustainability and report. Those companies use the reporting format of the Global Reporting Initiative Sustainability Guidelines on Economic, Environmental and Social Performance. Ontologically, this study is build on a belief that CSR reporting is a communication medium used by a company to build image and to gain legitimacy. This research was carried out within interpretive paradigm.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Sustainability Reporting, Global Reporting Initiative
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	01 Apr 2020 03:15
Last Modified:	01 Apr 2020 03:15
URI:	http://repository.unsri.ac.id/id/eprint/28766

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