ANALISIS PENERAPAN STANDARD GLOBAL REPORTING INITIATIVE 2021 PADA SUSTAINABILITY REPORTING TAHUN 2024( Perusahaan Basic Materials SubSektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia )

Abstract

Increasing expectations for openness and accountability in sustainable business practices encourage companies, especially in the mining sector, to prepare sustainability reports that refer to internationally recognized reporting standards. This study aims to examine the extent of the implementation of the Global Reporting Initiative (GRI) Standards 2021 in the 2024 sustainability report on companies in the basic materials sector of the mining subsector listed on the Indonesia Stock Exchange. The research objects include PT Aneka Tambang Tbk, PT Vale Indonesia Tbk, PT Timah Tbk, and PT Merdeka Copper Gold Tbk. The research methodology uses a descriptive qualitative approach with documentation techniques on the company's sustainability reports as a secondary data source. The analysis focused on the level of conformity of the implementation of the GRI Universal Standard, namely GRI 1 (Foundation), GRI 2 (General Disclosure), and GRI 3 (Material Topics). The results of the study show that the four companies have implemented the Consolidated GRI Standards 2021 with a relatively good level of compliance. The implementation is reflected in the basic clarity and scope of reporting, the completeness of disclosure of organizational and governance contexts, and the process of determining material topics that are systematic and impact-based. These findings show that mining companies already have a good commitment to transparency and accountability in sustainability reporting, although there is still a need to improve the quality and consistency of disclosures going forward