PENILAIAN KELENGKAPAN PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN GRI STANDARD 400 ATAS LAPORAN BERKELANJUTAN PT. UNILEVER INDONESIA TBK. TAHUN 2019-2023

Abstract

As a company, regulations mandate reporting in the form of sustainability reports. Unilever Indonesia is required to report on Economic, Social, and Environmental components as part of its sustainability reporting. The company is obligated to report on social components within the GRI 400 framework since 2016. GRI 400 comprises four components: labor practices and decent work, human rights, society, and product responsibility. The research method employed in this study is qualitative research, specifically document analysis. The data used are secondary data obtained directly from Unilever's officially published sustainability reports annually from 2019 to 2023. In measurement, these aspects are evaluated using the GRI 400 scoring system, assigning points based on criteria, and subsequently analyzed using the Sustainability Disclosure Report Index (SRDI). From the research findings, it was discovered that PT. Unilever Indonesia demonstrated improvement in reporting GRI 400 from 2019 to 2023. The Labor Practices and Decent Work component had the highest average reporting at 38.43%. Human Rights (HR) had the lowest average reporting at 15.03%, while Product Responsibility averaged 15.64%, and Society averaged 16.67%. It is recommended that PT. Unilever Indonesia enhance its Human Rights (HR) aspect and maintain it.