ANALISIS PERBANDINGAN PENGUNGKAPAN SDGS NOMOR TIGA BERDASARKAN GRI STANDARDS DALAM SEKTOR PELAYANAN KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2020 (MAKSIMAL 14 KATA, KAPITAL)
Corporate social responsibility relates to sustainable development and not only makes decisions based on economic impacts, but also considers social and environmental impacts. In the implementation of corporate social responsibility, Sustainable Development Goals three, good health and well-being, are the most important things to be fulfilled at this time. Based on the results of the study, only a few companies in the health care sector disclosed the number three SDGs based on the GRI Standards. 33 GRI Standards were used. In total, the companies that disclosed the most were the Sido Herbal and Pharmaceutical Industry and those that disclosed the least were Diagnostic Laboratory Utama Tbk, Itama Ranoraya Tbk, and Pyridam Farma Tbk. In conducting a comparative analysis, the GRI Standards were separated based on 2016, 2018, and 2020. The company that disclosed the number three SDGs based on the 2016 GRI Standards the most was Phapros Tbk and the one that did not disclose was Metro Healthcare Indonesia Tbk. The companies that mostly disclose SDGs number 3 based on GRI Standards 2018 are Kalbe Farma Tbk, Sido Herbal and Pharmaceutical Industry, Siloam International Hospitals and those that do not disclose at all are Diagnostic Laboratory Utama Tbk, Indofarma Tbk, Itama Ranoraya Tbk, Kimia Farma Tbk, Phapros Tbk, Prodia Widyahusada Tbk, Royal Prima Tbk, Pyridam Farma Tbk, and Sarana Meditama Metropolitan T. The company that mostly disclosed SDGs number 3 based on the GRI Standards 2020 was Mitra Keluarga Karyasehat Tbk and the one that did not disclose at all was Diagnostic Laboratory Utama Tbk, Indofarma Tbk, Itama Ranoraya Tbk, Kimia Farma Tbk, Kalbe Farma Tbk, Merck Tbk, Phapros Tbk, Pyridam Farma Tbk, Siloam International Hospitals.