Pengungkapan Sustainability Report PT. Indonesia Power dan Enel Group

Abstrak

This study aims to analyze the level of compliance with the disclosure of sustainability reports by PT. Indonesia Power and Enel Group based on GRI standards. The object of this research is a company in the power generation sector which in 2018 published a sustainability report. The results of data analysis indicate that the level of compliance of the general disclosure of sustainability reports from PT. Indonesia Power is 67.42%, which is included in the partially applied category. Meanwhile, Enel Group shows a compliance rate of 96%, which is included in the well-applied category. Furthermore, the level of compliance of the disclosure of material topics from PT. Indonesia Power is included in the well-applied category, with a percentage of 93%. Meanwhile, Enel Group's level of compliance is included in the partially applied category with a compliance percentage of 72%. The conclusion of this study is that the management responsibility of PT Indonesia Power and Enel Group in disclosing information on sustainability reports as a form of compliance to stakeholders is still low.