Evaluasi penerapan standar GRI 413 dalam laporan keberlanjutan perusahaan pertambangan batubara di Indonesia

Moch Rifqi  Rizal; Amrie Firmansyah

doi:10.54957/jurnalku.v5i2.1527

Penulis

Moch Rifqi Rizal Politeknik Keuangan Negara STAN
Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v5i2.1527

Kata Kunci:

Coal Mining, Content Analysis, GRI 413, Social Responsibility, Sustainability Report

Abstrak

Laporan keberlanjutan memiliki dampak positif terhadap kinerja keuangan dan nilai perusahaan. Otoritas Jasa Keuangan OJK melalui Peraturan Nomor 51/POJK.03/2017 mewajibkan perusahaan publik menyusun laporan keberlanjutan. Sektor pertambangan batubara masih menunjukkan dampak negatif lingkungan jangka panjang. Penelitian ini menganalisis penerapan Standar GRI 413 dalam laporan keberlanjutan perusahaan batubara. Sampel mencakup 24 laporan perusahaan yang terdaftar di Bursa Efek Indonesia pada Mei 2024. Metode analisis konten kualitatif digunakan untuk menilai tingkat kepatuhan. Hasil penelitian menunjukkan variasi kepatuhan terhadap standar GRI 413-1 dan GRI 413-2. Temuan juga mengungkap bahwa beberapa perusahaan tidak menyediakan laporan. Secara teoretis temuan ini memperluas literatur mengenai penerapan standar topik spesifik GRI pada sektor industri berisiko tinggi di Indonesia. Secara praktis bukti empiris yang diperoleh dapat menjadi rujukan bagi regulator dan pelaku industri dalam merancang kebijakan pelaporan keberlanjutan yang lebih efektif serta selaras dengan kebutuhan masyarakat terdampak.

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