PENILAIAN KINERJA KEBERLANJUTAN PERUSAAHAAN SEKTOR ENERGI TAHUN 2019-2023 DENGAN STANDAR GRI 300 DAN 400

Abstract

As the belief that the only responsibility of a company is to maximise profits shifts, John  Elkington proposed the idea of the triple bottom line, inspiring participation in sustainable  development in the SDGs. Energy sector companies, which contribute greatly to CO2 and  GHG emissions, need to take their social and environmental responsibilities seriously. This  study analyses the sustainability performance of Indonesian energy companies through  sustainability reports in 2019-2023 based on GRI 300 and 400. The research method used  in this study is descriptive qualitative using content analysis of the sustainability reports of  energy companies selected by simple random sampling. The results showed that the  completeness of the GRI 300 disclosure value of PT Perusahaan Gas Negara Tbk ranged  from 57% to 67.3%, PT Adaro Energy Indonesia Tbk between 55.5% to 65.1%, PT AKR  Corporindo Tbk between 10.6% to 71.3%, and PT Bukit Asam Tbk between 10.6% to 71.3%.  PT Perusahaan Gas Negara Tbk's GRI 400 disclosure completeness scores ranged from  42.5% to 71.3%, PT Adaro Energy Indonesia Tbk between 48.8% to 70.3%, PT AKR  Corporindo Tbk between 26.8% to 63.4%, and PT Bukit Asam Tbk between 36.5% to 77.5%.  The performance of GRI 300 and 400 disclosures increased every year, reaching its peak in  2023 with a GRI 300 value of 66.78% and GRI 400 of 70.65%.