Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

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

Evaluasi Penerapan GRI 100 Pada Sustainability Report Perusahaan Pertambangan di Indonesia

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  • Zul Azmi,
  • Ela Juliyani,
  • Rizki Aryanto
Zul Azmi
Universitas Muhammadiyah Riau
Ela Juliyani
Universitas Muhammadiyah Riau
Rizki Aryanto
Universitas Muhammadiyah Riau

Published 2026-01-19

Keywords

  • GRI 100, GRI 14, Sustainability Report, Mining

How to Cite

Evaluasi Penerapan GRI 100 Pada Sustainability Report Perusahaan Pertambangan di Indonesia. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 3291-3300. https://cibjournal.com/index.php/musytari/article/view/6824

Abstract

Sustainability issues are increasingly becoming a concern in business activities, especially in the mining sector, which has a significant impact on economic, environmental, and social aspects. The Global Reporting Initiative (GRI) 100 standard is the basic guideline used in preparing sustainability reports. This study aims to analyze the disclosure of mining companies' sustainability reports based on GRI Standard 100, which includes GRI 101, GRI 102, and GRI 103. In addition, this study also considers GRI 14 (Mining Sector Standard) as an additional sectoral standard to assess sustainability disclosures specific to the mining sector, especially those related to social and environmental impacts and sectoral risks. This study applies a qualitative approach using content analysis methods. The research data was obtained from the 2023 sustainability reports of four mining companies, namely PT Alamtri Resources Indonesia Tbk (ADRO), PT Pelayaran Nasional Bina Buana Raya Tbk (BBRM), PT Bukit Asam Tbk (PTBA), and PT Bumi Resources Tbk (BUMI). The results show that all companies have referred to the GRI 100 Standard in preparing their sustainability reports. GRI 101 and GRI 103 disclosures are presented in full, while GRI 102 still has several points that are not fully disclosed. Findings based on GRI 14 also show variations in the level of disclosure between companies, especially in social aspects and the specific impacts of the mining sector. Therefore, it is recommended that companies improve the completeness and consistency of their disclosures so that sustainability reports become more informative and relevant to stakeholders

 

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