IMPLEMENTASI KESESUAIAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PADA SUSTAINABILITY REPORT PT ASTRA AGRO LESTARI

Nugraha, Ramlan Indra; Gulo, Nurdelima; Soeratin, Harry Z

Article Details

IMPLEMENTASI KESESUAIAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PADA SUSTAINABILITY REPORT PT ASTRA AGRO LESTARI

Authors:

Nugraha, Ramlan Indra | Gulo, Nurdelima | Soeratin, Harry Z

Publisher:

Universitas Suryakancana

Main Topics:

Religion | Economics, Econometrics & Finance | Education

Journal:

Aksyana : Jurnal Akuntansi dan Keuangan Islam Vol.3 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

1/2024

Document Language:

English

Document ID (Org No.):

2001890661

pISSN:

2808-4004

Abstract:

 Penelitian ini membahas tentang penerapan standar Global Reporting Initiative (GRI) pada laporan keberlanjutan PT Astra Agro Lestari (AALI). Urgensi permasalahan pada lingkungan, sosial, dan tata kelola menjadi salah satu faktor pendorong perusahaan di seluruh dunia untuk menerapkan standarisasi global pada penyusunan laporan keberlanjutan. PT Astra Agro Lestari sebagai perusahaan bergerak di bidang budidaya dan pengolahan kelapa sawit sering kali dikaitkan dengan pemasalahan lingkungan, sosial, dan tata kelola. Komitmen perusahaan terhadapan penerapan standar GRI merupakan langkah penting sebagai upaya strategis pada proses keberlanjutan perusahaan. Tujuan penelitian ini untuk menggambarkan kesesuaian laporan keberlanjutan PT Astra Agro Lestari (AALI) dengan indikator standar GRI sektor pertanian pada dimensi lingkungan, sosial, dan tata kelola perusahaan. Metode penelitian menggunakan metode deskriptif. Objek yang diteliti yaitu laporan keberlanjutan PT Astra Agro Lestari (AALI) tahun 2024. Hasil penelitian terdapat upaya PT Astra Agro Lestari pada dimensi lingkungan, antara lain: pengelolaan emisi, efisiensi energi, dan manajemen limbah. Pada dimensi sosial ditemukan upaya yang mengedepankan keadilan tenaga kerja dan pelatihan berkelanjutan. Pada dimensi tata kelola, PT Astra Agro Lestari telah mengikuti pedoman yang menguatkan program anti korupsi dan gratifikasi. Terdapat 19 indikator GRI yang terpenuhi dan 7 indikator yang belum terpenuhi sesuai dengan standar GRI 13 sektor pertanian, akuakultur, dan perikanan tangkapThis research discusses the application of Global Reporting Initiative (GRI) standards on PT Astra Agro Lestari (AALI) sustainability reports. The urgency of environmental, social and governance (ESG) problems is one of the driving factors for companies around the world to implement global standards in the preparation of sustainability reports. PT Astra Agro Lestari as a company engaged in the cultivation and processing of palm oil is often associated with environmental, social and governance problems. The company's commitment to implementing GRI standards is an important step as a strategic effort in the company's sustainability process. The aim of this research is to describe the suitability of PT Astra Agro Lestari (AALI)'s sustainability report with the GRI standard indicators for the agricultural sector in the environmental, social and corporate governance dimensions. The research method uses descriptive methods. The object studied is the 2024 sustainability report of PT Astra Agro Lestari (AALI). The research results show PT Astra Agro Lestari's efforts in the environmental dimension, including: emission management, energy efficiency and waste management. In the social dimension, efforts are found that prioritize labor justice and sustainable training. In the governance dimension, PT Astra Agro Lestari has followed guidelines that strengthen anti-corruption and gratification programs. There are 19 GRI indicators that have been met and 7 indicators that have not been met according to GRI standards 13 in the agriculture, aquaculture and capture fisheries sectors.

Article Details

IMPLEMENTASI KESESUAIAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PADA SUSTAINABILITY REPORT PT ASTRA AGRO LESTARI

Authors: Nugraha, Ramlan Indra | Gulo, Nurdelima | Soeratin, Harry Z

Publisher: Universitas Suryakancana

Main Topics: Religion | Economics, Econometrics & Finance | Education

Journal: Aksyana : Jurnal Akuntansi dan Keuangan Islam Vol.3 Issue 2, pp.0-0

Document Type: Article

Publication Date: 1/2024

Document Language: English

Document ID (Org No.): 2001890661

pISSN: 2808-4004

Issues

Authors:

Nugraha, Ramlan Indra | Gulo, Nurdelima | Soeratin, Harry Z

Publisher:

Universitas Suryakancana

Main Topics:

Religion | Economics, Econometrics & Finance | Education

Journal:

Aksyana : Jurnal Akuntansi dan Keuangan Islam Vol.3 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

1/2024

Document Language:

English

Document ID (Org No.):

2001890661

pISSN:

2808-4004