MARIANDIKA. R, LOVEANDIYO
(2014)
The Review Of Corporate Environmental Responsibility (CER) Practices In Indonesia.
Empirical Study On Mining Companies (For Year 2009-2011).
Other thesis, Universitas Andalas.
Abstract
1. The Global Reporting Initiative (GRI) guideline is intended to serve as a generally accepted framework for reporting on an organization’s environmental performance, but also for economic and social performance. It is designed for being used by organizations of any size, sector, or location. It takes into account the practical considerations faced by a diverse range of organizations – from small enterprises to those with extensive and geographically dispersed operations.
2. The GRI Reporting guideline contains general and sector-specific content that has been agreed by a wide range of stakeholders around the world to be generally applicable for reporting an organization’s sustainability performance. It also consists of principles for defining report content and ensuring the quality of reported information. It also includes Standard Disclosures made up of Performance Indicators and other disclosure items, as well as guidance on specific technical topics in reporting.
3. The issue of Corporate Environmental Responsibility in Indonesia is coming to a familiar issue and few of company in Indonesia are already establishing their sustainability report format by matching it to Global Reporting Initiative guidelines. That is why the quantity and the quality of the reported indicators presenting are still varies among the samples, it is depending on the environmental relevance factors that influences the company. However companies should express their initiative and commitment to apply the guideline required by GRI in order to save and preserve the environment while operating its core business.
4. The research found that the applications of guideline for reporting on environmental performance within Indonesian companies in mining industry is still far from what the Global Reporting Initiative (GRI) G3 required to be presented by Samples Company. So the results indicate that management of companies is still not concerned fully yet to CER disclosure. So it’s fair to say that in the year of 2009-2011 GRI is not relatively new issues, some of companies are doing very good reporting and some of them not. The point is the effort of the companies for reporting their report based on the standards is still questionable and still lack of awareness, not because this companies don’t know the standards but more because the lack implementation in their own report. But there are few of positive progression on going among most of them to create better reporting in the next few years.
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