Analisis Materialitas Laporan Keberlanjutan pada Perusahaan Go Public Consumer Goods 2020
Abstract views:
952
PDF downloads:
794
Abstract
Abstract
In this industrial era, one of the industries with rapid development and closely related to society and the environment is the Consumer Goods industry. The relationship between the Consumer Goods sector and the community and the environment does not eliminate negative phenomena in the implementation of its activities. Several cases related to the environment were found in the company's Consumer Goods. Therefore, research is needed with the aim of knowing the company's compliance with applicable and applied standards. The research method was carried out using descriptive qualitative methods with the aim of describing the results of the analysis based on theory as a reference in determining company compliance regarding the definition of materiality, the role of stakeholders, and the main material issues. The conclusion that can be drawn is that the materiality by the Consumer Goods sector is quite good, but there is still a lot of room and effort to be improved in the next assessment. For issuers who have implemented materiality well, it should be maintained and for those who have not been good, it can be increased again
Abstrak
Pada era industri ini, salah satu industri dengan perkembangan pesat serta berkaitan erat dengan masyarakat dan lingkungan adalah industri Consumer Goods. Ikatan hubungan antara sektor Consumer Goods dengan masyarakat serta lingkungan tidak serta merta menghilangkan fenomena negatif pada pelaksanaan kegiatannya. Beberapa kasus berkaitan dengan lingkungan ditemukan pada perusahaan Consumer Goods. Oleh karena itu, diperlukan penelitian dengan tujuan mengetahui kepatuhan perusahaan akan standar pengungkapan yang berlaku maupun diterapkan. Metode penelitian dilakukan dengan metode kualitatif deksriptif dengan tujuan agar mendeskripsikan hasil analisis berpedoman pada teori sebagai acuan dalam penelitian untuk menentukan kepatuhan perusahaan terkait definisi materialitas, peran pemangku kepentingan, dan isu material utama. Kesimpulan yang dapat diambil adalah penilaian materialitas oleh sektor Consumer Goods sudah cukup baik, namun masih memiliki banyak ruang maupun upaya agar dapat ditingkatkan lagi dalam penilaian berikutnya. Bagi emiten yang sudah menerapkan penilaian materialitas dengan baik agar kiranya dipertahankan dan untuk yang belum baik agar dapat ditingkatkan kembali
References
Aryal, N. (2017). Materiality assessment in sustainability reporting: case study of the airline industry. 1–64. https://jyx.jyu.fi/dspace/handle/123456789/54674
Chayandito, F. . (2006). Pembangunan Berkelanjutan, Ekonomi Dan Ekologi, Sustainability Communication Dan Sustainability reporting. Jurnal Fakultas Ekonomi Dan Bisnis LMFE, i(022), 1–12.
Elkington, J. (1997). CANNIBALS WITH FORKS : The Triple Bottom Line of 21st Century Business. In Capstone Publishing Limited.
Ernst & Young LLP, T. C. S. of M. for C. C. at B. C. (2013). Value of Sustainability reporting : A Study by The Center for Corporate Citizenship and Ernst & Young LLP. Ernst & Young, 1–18. www.BCCorporateCitizenship.org
greenco-esg.com. (2019). What is GRI standard and why should we use GRI standard as a framework for the preparation of ESG reports? https://greenco-esg.com/what-is-gri-standard-and-why-should-we-use-gri-standard-as-a-framework-for-the-preparation-of-esg-reports/
Hayes, A. (2021). Consumer goods Sector. Investopedia.Com. https://www.investopedia.com/terms/c/consumer-goods-sector.asp
Initiative, G. R. (2016). GRI 101: Fundamental 2016.
Irene, M. G. (2021). Analisis Pengungkapan Kepatuhan Sustainability report terhadap Standar GRI ( Studi Kasus pada PT. Kaltim Prima Coal dan PT. Elnusa Tahun 2018). Institut Bisnis dan Informatika Kwik Kian Gie.
James Manyika, Jeff Sinclair, Richard Dobbs, Gernot Strube, Louis Rassey, Jan Mischke, Jaana Remes, Charles Roxburgh, Katy George, David O’Halloran, S. R. (2012). Manufacturing the future: The next era of global growth and innovation. McKinsey Global Institute. https://www.mckinsey.com/business-functions/operations/our-insights/the-future-of-manufacturing
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kaur, A., & Lodhia, S. K. (2019). Key issues and challenges in stakeholder engagement in sustainability reporting: A study of Australian local councils. Pacific Accounting Review, 31(1), 2–18. https://doi.org/10.1108/PAR-11-2017-0092
Manual, G. G. I. (2013). G4 SUSTAINABILITY REPORTING GUIDELINES. https://doi.org/10.9774/gleaf.978-1-907643-27-9_42
Maryanti, C. S., Haerani, N., Meydina, R., & ... (2022). Analisis Laporan Keberlanjutan Perusahaan di Sub Sektor Barang Baku Logam dan Mineral Lainnya Tahun 2019-2020. Fair Value: Jurnal …, 4(7), 2924–2944. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/1314
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., Bidhan, L., Edward, R., Jeffrey, S., & Andrew, C. (2014). The Academy of Management Annals Stakeholder Theory : The State of the Art Stakeholder Theory : The State of the Art. Management, 936836193, 403–445.
Rakyat, R. M. (2017). Unilever diduga buang limbah sembarangan. METRORAKYAT.COM. https://metrorakyat.com/2017/08/pt-unilever-diduga-buang-limbah-sembarangan-di-kek-sei-mangke-kabupaten-simalungun/
Richard Threlfall, Adrian King, J ennifer Shulman, W. B. (2020). The time has come! The KPMG Survey of Sustainability reporting 2020. https://doi.org/10.6004/jnccn.2019.0020
Roger, S. U. and B. (2016). Research methods for business : a skill-building approach / Uma Sekaran and Roger Bougie.
Scott, W. R. (2015). Financial Accounting Theory. Seventh Edition. Pearson Prentice Hall: Toronto.
Segal, M. (2020). GRI Calls for Mandatory Sustainability reporting. Esgtoday.Com. https://www.esgtoday.com/gri-calls-for-mandatory-sustainability-reporting/
Authors who publish in Portfolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
1.png)
