Analysis of GRI Performance Indicators in Indonesian Company

Helmy Wahyu Sukiswo; Dwi Suhartini; Lois Nainggolan

doi:10.37479/jeej.v7i2.28395

Analysis of GRI Performance Indicators in Indonesian Company

Helmy Wahyu Sukiswo, Dwi Suhartini, Lois Nainggolan

Abstract

The study aims to evaluate the extent to which food and beverage companies in Indonesia are implementing the Global Reporting Initiative (GRI) performance indicators in their sustainability reports. Specifically, the study aims to identify patterns and trends in the implementation of GRI indicators, as well as assess the quality and consistency of sustainability reporting. The object of the study is the sustainability report of 23 companies in the food and beverage sector in Indonesia published in the period 2021 to 2023. The focus of the research lies in the analysis of all G3 (79 indicators) and G3.1 (84 indicators) indicators contained in the sustainability report. The data analysis technique used is a qualitative method with content analysis. Based on the analysis of the implementation of the Global Reporting Initiative (GRI) performance indicators on food and beverage companies in Indonesia, significant variations in the level of disclosure among companies were found. The results of the analysis of economic, environmental, social, and product responsibility indicators show that economic indicators in general have a fairly high score, with Economic Performance reaching a percentage of 70%.

Keywords

Global Reporting Initiative (GRI); Sustainability Reporting; Food Beverage Sector

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DOI: https://doi.org/10.37479/jeej.v7i2.28395