Sustainability Reporting dan Pandemi Covid-19
Abstract
This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020.
Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.
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References
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Cyfert, S., Glabiszewski, W., & Zastempowski, M. (2021). Impact of management tools supporting industry 4.0 on the importance of csr during covid-19. generation z. Energies, 14(6), pp 1–13.
Garel, A., & Petit-Romec, A. (2021). Investor rewards to environmental responsibility: Evidence from the COVID-19 crisis. Journal of Corporate Finance, 68(3), pp 1-20
Gong, Y., Yan, C., & Ho, K. C. (2021). The effect of managerial ability on corporate social responsibility and firm value in the energy industry. Corporate Social Responsibility and Environmental Management, 28(2), pp. 1–14.
Global Reporting Initiative. (2020). "About Sustainability Reporting." Retrived from: https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx
Guérin, P., & Suntheim, F. (2021). Firms’ environmental performance and the COVID-19 crisis. Economics Letters, 205, pp. 1–6.
Hassan, A., Elamer, A. A., Lodh, S., Roberts, L., & Nandy, M. (2021). The future of non-financial businesses reporting: Learning from the Covid-19 pandemic. Corporate Social Responsibility and Environmental Management, 28(4), pp. 1231–1240.
Heffron, R., Connor, R., Crossley, P., Mayor, V. L. I., Talus, K., & Tomain, J. (2021). The identification and impact of justice risks to commercial risks in the energy sector: post COVID-19 and for the energy transition. Journal of Energy and Natural Resources Law, pp. 1–30.
Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), pp. 251–261.
Indriyani, A. D., & Yuliandhari, W. S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Indeks LQ 45 Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Jurnal Akuntansi Bisnis Dan Ekonomi, 6(1), hal. 1559–1568.
International Monetary Fund (IMF). (2019). Sustainable finance: Looking farther in: Global Financial Stability Report. Chapter 6
Karaman, A. S., Orazalin, N., Uyar, A., & Shahbaz, M. (2021). CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? Energy Policy, 149(7), pp. 1–15.
Mayasari, S. (2020). Implementasi corporate social responsibility PT. Tiki jalur nugraha ekakurir (JNE) dalam penanganan wabah virus corona di indonesia. Jurnal Akrab Juara, 5(4). hal. 268-282.
Mayasari, S. (2021). Implementasi Corporate Social Responsibility PT . Bukit Asam (PTBA) dalam Penanganan Pandemi Virus Corona di Indonesia. Jurnal Ilmiah Mulitmedia Dan Komunikasi, 6(1), hal. 13–19.
Nadiawati, N. M. Y. S., & Budiasih, I. G. A. N. (2021). Implementasi Corporate Social Responsibility pada Hotel Puri Santrian Sanur Bali. E-Jurnal Akuntansi, 31(2), hal. 451–462.
Otoritas Jasa Keuangan Republik Indonesia. Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. (2017). Indonesia
Paramita, R. W. D., Rizal, N., & Taufiq, M. (2020). Model implementation of corporate social responsibility policy in osing culture. International Journal of Innovation, Creativity and Change, 12(9), pp. 493–503.
Pohan, A. P. (2009). Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas. Jurnal Legislasi Indonesia, 6(2), hal. 79–86.
Putri, F. S., Azhaari, A. D., Laili, F. N., & Wijayanti, R. (2021). Analisis Perbedaan Tanggung Jawab Sosial dan Lingkungan Sebelum dan Selama Pandemi Covid-19 pada PT Bank Rakyat Indonesia, Tbk. Proceeding of The URECOL, 21, hal. 462–469.
Rasyid, F. A., & Yuliandhari, W. S. (2018). Pengaruh Biaya Corporate Social Responsibility dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Jurnal Akuntansi Bisnis Dan Ekonomi, IV(2), hal. 1137–1148.
Sabatini, K., & Sudana, I. P. (2019). Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), hal. 56–69.
Salmah. (2013). Pengungkapan Corporate Social Responsibility Pt Perusahaan Gas Negara Tbk. Periode 2013 Berdasarkan Global Reporting Initiative G4 Guidelines. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 3(2), hal. 1–18.
Suaryana, A., & Febriana. (2009). Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Tanggung Jawab Sosial dan Lingkungan pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi, hal. 1–20.
Sustainability Accounting. Research Journal of Finance and Accounting, 5(9), pp. 1–10.
Suparsabawa, I. N. R., & Sanica, I. G. (2020). Implementasi Corporate Sosial Responsibility Perspektif Kearifan Lokal Dalam Meningkatkan Kinerja Lembaga Keuangan Mikro Traditional. Jurnal Penelitian IPTEKS, 5(2), hal. 234–244.
Syahputra, D., Helmy, H., & Mulyani, E. (2019). Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (Gri) G4. Jurnal Eksplorasi Akuntansi, 1(2), hal. 678–693.
Vivian, Wijaya, Y., Charlie, F., Winnie, & Rahmi, N. U. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan, dan Dewan Komisaris Independen terhadap Corporate Social Responsibility pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(3), hal. 257–274.
Wagner, M., & Schaltegger, S. (2004). The effect of corporate environmental strategy choice and environmental performance on competitiveness and economic performance: An empirical study of EU manufacturing. European Management Journal, 22(5), pp. 557–572.
Yahdiyani, A., & Suryono, B. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 6(7), hal. 1–18.
Published
2022-09-26
How to Cite
DEWI, Ni Putu Yunita; SUDANA, I Putu.
Sustainability Reporting dan Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2251-2261, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85599>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p02.
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