ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK
Abstract
This research aims to analyze the level of CSR disclosure in sustainability reports based on the GRI standard 2021. The research sample is PT Industri Jamu and Farmasi Sido Muncul Tbk which uses GRI Standard in its sustainability reports in 2021-2023. The data collection technique in this research uses the documentation method. The data analysis technique uses a content analysis method with a descriptive approach. The research results show that general disclosure and disclosure of material topics are included in the full disclosure category. The topic of environmental performance and the topic of social performance were in the same disclosure category during 2021 and 2022, but in 2023 the category increased from partially applied disclosure to well applied disclosure. Only the topic of economic performance is included in the lowest category, namely limited disclosure from 2021 to 2023.
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