PELAPORAN KEBERLANJUTAN SEKTOR PROPERTI TERHADAP STANDAR GRI PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA

Abstract

The issue of poaching is increasingly becoming a concern in business activities, especially in the property sector, which has a significant impact on the environment and society. The Global Reporting Initiative (GRI) 100 and GRI 300 standards are guidelines used to prepare sustainability reports. This study aims to analyze the level of compliance of sustainability reports of property sector companies based on GRI 100 and GRI 300. This study uses a qualitative approach with a content analysis method. Research data were obtained from the 2023 cycle of five property companies listed on the Indonesia Stock Exchange, namely PT Ciputra Development Tbk, PT Summarecon Agung Tbk, PT Bumi Serpong Damai Tbk, PT Pakuwon Jati Tbk, and PT Agung Podomoro Land Tbk. The results show that all companies have referred to the GRI Standards in preparing their sustainability reports. GRI 100 disclosures are presented with the "Complete" category, but GRI 300 disclosures are still "Limited" with a final assessment of "Sufficient". The main limitation lies in the disclosure of material aspects, biodiversity, and greenhouse gas emissions that cover it 3. Therefore, it is recommended that company properties increase the coverage of environmental aspects so that reporting becomes more informative and comprehensive for stakeholders.