Environment Management Reporting Disclosure Before And After Sustainability Development Goals

Environment Management Reporting Disclosure Before And After Sustainability Development Goals

Analisis konten, Environmental Management Reporting, Triple Bottom LineAbstractThis study analyzes the aspects of the Environment Management Reporting Disclosure in pulp and paper manufacturing companies listed on the Indonesia Stock Exchange as a form of responsibility for people, planet and profit in the triple bottom line as part of the Sustainability Development Goals (SDGs). The purpose of this study is to see whether there are similarities or differences between disclosures before and after the SDGs. This research method is to use a quantitative content analysis approach to the content of the pulp and paper company website with physical units, syntactic units and thematic units. The results of the study used different tests to analyze whether there was a difference in content disclosure on the website before and after the SDGsisthe meaning that there was no significant difference between disclosure before and after sustainability. There are two variables of animal conservation and rating that are not disclosed in the report and only 66% of the disclosures are made consistently annually by the entity. The implication of this research is that there must be definite and detailed guidelines related to the disclosure of Environment Management Reporting so that there is uniformity in disclosing environmental reports.Keywords: ContentAnalysis, Environmental Management Reporting, Triple Bottom Line

Penelitian ini menganalisis aspek Environment Management Reporting Disclosure pada sektor pulp and paper yang sudah tercatat di Bursa Indonesia sebagai bentuk tanggung jawab terhadap Manusia (people), Bumi (planet)and keuntungan (profit)pada triple bottom line sebagai bagian dari Sustainability Development Goals (SDGs). Penelitian ini bertujuan untuk melihat adakah kesamaan atau perbedaan antara pengungkapan sebelum dan sesudah SDGs. Metode yang digunakan dalam penelitian adalah menggunakan pendekatan analisis konten/isi kuantitatif (quantitave content analysis) terhadap konten website perusahaan pulp and paper dengan unit fisik, unit sintaksis dan unit tematik. Hasil penelitian dengan menggunakan uji beda untuk menganalisa apakah ada perbedaan pengungkapan konten di website sebelum dan sesudah SDGsadalah tidak ada perbedaan signifikan antara pengungkapan sebelum dan sesudah sustainability. Terdapat dua variabel konservasi hewan dan rating yang tidak di ungkapkan dalam laporan dan hanya 66% pengungkapan dilakukan secara konsisten setiap tahunnya oleh entitas. Implikasi penelitian adalah harus terdapat pedoman yang pasti dan rinci terkait dengan pengungkapan Environment Management Reporting sehingga terdapat keseragaman dalam mengungkapkan laporan lingkungan

Lisna Lisnawati1, Yati Mulyati2

https://journals.telkomuniversity.ac.id/jaf/issue/view/219

1STIE Sebelas April Sumedang2Universitas Widyatama Bandung, Fakultas Ekonomi dan Bisnis

September 2021

Fajar bagus W

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Indonesia

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