Agung Yulianto, Akuntansi FE (2020) COMPLIANCE ANALYSIS OF ASIA SUSTAINABILITY REPORTING AWARDS (ASRA) 2018 COMPANIES. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 9 (3). pp. 3892-3896. ISSN 2277-8616

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Abstract

This study aims to analyze sustainability reporting channels, analyze sustainability reporting practices and the level of compliance with the Global Reporting Initiative (GRI) G4 Index. Analyze the difference between sustainability performance and reporting and then examining the difference between Indonesia and International Company of companies receiving Asia Sustainability Reporting Awards 2018. The objects in this study are 53 companies that have published Sustainability Report 2017 on the company's website and get the Sustainability Reporting Awards 2018 and uses a combination of content analysis and quantitative analysis methods. GRI G4 includes 53 aspects consisting of 7 aspects of General Standard Disclosure and 46 aspects of Specific Standard Disclosure. There were 149 indicators disclosed consisting of 58 indicators of General Standard Disclosure, 91 indicators of Specific Standard Disclosure consisting of 9 economic indicators, 34 environmental indicators, 16 social indicators, 12 human rights indicators, 11 community indicators, 9 product responsibility indicators. The data is normally distributed so that statistical analysis uses the One Way ANOVA test which shows that there is no difference between Sustainability Performance among the four categories of ASRA 2018 recipients (platinum, gold, silver and bronze) and there is no difference between Indonesia and International Companies related to Sustainability Reporting. Keyword— Sustainability Reporting, Sustainability Performance, Asia Sustainability Reporting Awards, Global Reporting Initiative.

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