Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

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

ANALISIS IMPLEMENTASI LANDASAN GRI 2021 (GRI 1, 2, 3) PADA LAPORAN KEBERLANJUTAN PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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  • Zul Azmi,
  • Hanum Nur Rahmadani,
  • Nur Rahayu Sabrina Damayanti,
  • Fitri Raudah Rahmah
Zul Azmi
Universitas Muhammadiyah Riau
Hanum Nur Rahmadani
Universitas Muhammadiyah Riau
Nur Rahayu Sabrina Damayanti
Universitas Muhammadiyah Riau
Fitri Raudah Rahmah
Universitas Muhammadiyah Riau

Published 2026-01-20

Keywords

  • sustainability report, GRI 2021, infrastructure sector

How to Cite

ANALISIS IMPLEMENTASI LANDASAN GRI 2021 (GRI 1, 2, 3) PADA LAPORAN KEBERLANJUTAN PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 3421-3430. https://cibjournal.com/index.php/musytari/article/view/6861

Abstract

Sustainability reporting is an important instrument for enhancing corporate accountability, particularly in the infrastructure sector which entails significant environmental and social impacts. This study examines the compliance of GRI 2021 Foundation Standards (GRI 1, 2, and 3) among 30 infrastructure sub-sector companies listed on the Indonesia Stock Exchange using content analysis. The results indicate that most companies show a relatively good level of compliance, although several still rely on PJOK standart and have not fully adopted all GRI indicators. These findings suggest that sustainability reporting practices in the infrastructure sector have improved but still require further strengthening toward impact-based reporting.

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