ANALYSIS OF SUSTAINABILITY REPORT IMPLEMENTATION BASED ON THE GLOBAL REPORTING INITIATIVE (GRI) AT PT. SEMEN GRESIK (PERSERO) TBK

Abstract

Corporate Social Responsibility (CSR) is a concept that develops according to the changes that occur.
Nevertheless the core of this concept is a balance between attention to economic aspects and social and
environmental aspects. In accordance with Law Number 40 of 2007 concerning Limited Liability Companies
(PT) which reveal various provisions regarding the establishment of PT and one of them in article 74 discusses
social and environmental responsibility. Article 66 also explains that these activities are contained in the annual
report of PT. Along with the development of CSR, the accounting profession began to realize to include social
impacts into the sustainability report. In sustainability report, there are principles and standards for disclosure
that are able to reflect the overall level of activity of the company and of course different from those disclosed
in the financial statements. The basic principles that must be contained in the sustainability report are based
on the GRI (Global Reporting Initiative), which are: balanced, comparable, thorough, timely, clear and reliable.
To assess whether the company has disclosed its social responsibility in the sustainability report ot not, there
are three types of disclosure standards, namely: (1) strategy and profile, (2) management approach, (3)
implementation indicators. In this case, PT. Semen Gresik (Persero) Tbk forms Partnership and Community
Development Program (PKBL) to implement CSR.