Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

Analisis Pengungkapan Laporan Keberlanjutan Berdasarkan  GRI Standards pada PT ABM Investama  Tbk dan PT Golden Eagle Energy Tbk di Bursa Efek Indonesia

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  • Nur Azizah,
  • Umi Solehah,
  • Zul Azmi
Nur Azizah
Universitas Muhammadiyah Riau
Umi Solehah
Universitas Muhammadiyah Riau
Zul Azmi
Universitas Muhammadiyah Riau

Published 2026-01-17

Keywords

  • Sustainability Report, GRI Standards, Mining Sector

How to Cite

Analisis Pengungkapan Laporan Keberlanjutan Berdasarkan  GRI Standards pada PT ABM Investama  Tbk dan PT Golden Eagle Energy Tbk di Bursa Efek Indonesia. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 2911-2920. https://cibjournal.com/index.php/musytari/article/view/6645

Abstract

Increasing attention to environmental, social, and governance issues has encouraged companies in the mining sector to prepare sustainability reports as a form of accountability to stakeholders. The Global Reporting Initiative (GRI) standards serve as the primary reference for assessing the quality and compliance of corporate sustainability disclosures. This study aims to analyze and compare the level of compliance of sustainability report disclosures based on GRI standards at two mining subsector companies in Indonesia: PT ABM Investama Tbk (ABMM) and PT Golden Eagle Energy Tbk. This study employed a descriptive qualitative method with a content analysis and comparative approach to corporate sustainability reports. The data used were secondary data obtained from each company's sustainability report. The analysis was conducted by identifying the appropriateness of GRI indicator disclosures and then classifying them into fully applied and partially applied categories.The results show that PT ABM Investama Tbk has a disclosure compliance level of 89%, categorized as partially applied, indicating that most GRI indicators have been disclosed, although some aspects remain incomplete. Meanwhile, PT Golden Eagle Energy Tbk achieved a 100% compliance rate, categorized as fully applied, reflecting more systematic, comprehensive, and consistent sustainability disclosures in line with the GRI standards. This finding indicates differences in the level of implementation of GRI standards among companies within the same subsector. Overall, this study emphasizes the importance of implementing GRI standards as a guideline in preparing sustainability reports to improve transparency, accountability, and the quality of sustainability information disclosure in the mining subsector. The results are expected to serve as evaluation material for companies and as a reference for future researchers regarding sustainability reporting practices in Indonesia.

 

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