GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral

Arthik Davianti; Octasari Anggi  Putri

doi:10.33395/owner.v6i2.796

Authors

Arthik Davianti Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
Octasari Anggi Putri Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana

DOI:

10.33395/owner.v6i2.796

Keywords:

GRI 306 (2016); Limbah; Sustainability; Stakeholders

Abstract

This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case occur as a result of inappropriate waste management, especially in the mining industry which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Abdelgadir, L. (2017). Management of Environmental Quality?: An International Journal Article information?: Does GRI Reporting Impact Environmental Sustainability?? A Cross-Industry Analysis of CO 2 Emissions Performance between GRI- Reporting and Non-Reporting Companies Purpos. Management of Environmental Quality: An International Journal, 28(2). https://doi.org/http://dx.doi.org/10.1108/MEQ-10-2015-0191

Alvarez, I. G.-, & Bel, M. (2018). An analysis of the environmental information in international companies according to the new GRI standards. Journal of Cleaner Production, 182, 57–66. https://doi.org/10.1016/j.jclepro.2018.01.240

Aprianto, R., Desmiyawati, D., & Azlina, N. (2016). Pengaruh Corporate Social Responbility (CSR) Terhadap Kinerja Keuangan (ROE) dengan Manajemen Laba dan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Untuk Periode 2011-20. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 2297–2311.

Bundoyo, I. A., & Davianti, A. (2019). Praktik Pengungkapan Kinerja Lingkungan Pada Perusahaan Farmasi Proper Dan Nonproper Di Indonesia. VOL 8 NO 1(1), 53–67.

Clarkson Centre for Business Ethics. (1999). Principles of stakeholder management. Clarkson Centre for Business Management.

CNN indonesia. (2019). Pantai Papua Nugini Tercemar Limbah Tambang Nikel China. Cnnindonesia.Com. https://www.cnnindonesia.com/internasional/20190829193222-113-425905/pantai-papua-nugini-tercemar-limbah-tambang-nikel-china

Daromes, F. E. (2020). Peran Mediasi Pengungkapan Lingkungan Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan. Jurnal Akuntansi, 14(1), 77–101. https://doi.org/10.25170/jak.v14i1.1263

Davianti, A. (2020). Standardizing Diversity: Analysing Discursive Practice in Corporate Sustainability Narrative Disclosures. 1–8. https://doi.org/10.4108/eai.10-7-2019.2298856

Peraturan Otoritas Jasa Keuangan Tentang Penerapan Keuangan Berkelanjutan Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, Pub. L. No. Nomor 51 /POJK.03/2017, 1 (2017). https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik/SAL POJK 51 - keuangan berkelanjutan.pdf

Edward Freeman, R., Harrison, J. S., Wicks, A. C., Parmar, B., & Colle, S. (2010). Stakeholder Theory: The state of The Art. Cambridge University Press. https://doi.org/https://doi.org/10.1002/9781118785317.weom020179

Eriyanto. (2015). Analisis Isi: Pengantar Metodologi Untuk Penelitian Ilmu Komunikasi dan Ilmu-Ilmu Sosial Lainnya (1st ed.). Jakarta: Kencana-Prenada Media Group.

Faiqoh, S., & Mauludy, M. I. A. (2018). Penerapan Gri-G4 Sebagai Pedoman Baku Sistem Pelaporan Berkelanjutan Bagi Perusahaan Di Indonesia. Jurnal Akuntansi Universitas Jember, 16(2), 111. https://doi.org/10.19184/jauj.v16i2.7260

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman.

GRI 103?: Pendekatan Manajemen 2016, Pub. L. No. GRi 103: 2016, 1 (2016).

GRI 2016?: 101 Landasan, Pub. L. No. GRI 101: Landasan 2016 (2016).

Gri 306: Air Limbah (Efluen) dan Limbah, Pub. L. No. GRI 306: Air Limbah (Efluen) dan Limbah (2016).

Graneheim, U. H., Lindgren, B. M., & Lundman, B. (2017). Methodological challenges in qualitative content analysis: A discussion paper. Nurse Education Today, 56(June), 29–34. https://doi.org/10.1016/j.nedt.2017.06.002

Hariana, N., & Davianti, A. (2020). Corporate Social Responsibility (Csr): Profit Seeking or Social Activity? Jurnal Akuntansi Bisnis, 13(2), 100–116. https://doi.org/10.30813/jab.v13i2.2144

Hendriyani, H. (2017). Analisis Isi: Sebuah Pengantar Metodologi yang Mendalam dan Kaya dengan Contoh. Jurnal Komunikasi Indonesia, 2(1), 63–65. https://doi.org/10.7454/jki.v2i1.7832

Kurniawan, T., Sofyani, H., & Rahmawati, E. (2018). Pengungkapan Sustainability Report dan Nilai Perusahan?: Studi Empiris di Indonesia dan Singapura. Jurnal Ilmiah Akuntansi, XVI(1), 1–20. https://doi.org/10.30595/kompartemen.v16i1.2100

Kuswanto, R. (2019). Penerapan Standar Gri Dalam Laporan Keberlanjutan Di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59

Laoli, W. B., & Davianti, A. (2019). Health and Safety Disclosures Practice in Indonesian Chemical Industries?: A Qualitative Content Analysis Study. International Journal of Social Science and Business, 3(4), 348. https://doi.org/10.23887/ijssb.v3i4.21321

Lararenjana, E. (2020). Mengenal Macam Limbah dan Dampaknya Bagi Lingkungan Sekitar. Merdeka.Com. https://www.merdeka.com/jatim/mengenal-macam-limbah-dan-dampaknya-bagi-lingkungan-sekitar-kln.html?page=5

Matitaputty, J. S., & Davianti, A. (2020). Does broad gender diversity affect corporate social responsibility disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35. https://doi.org/10.31106/jema.v17i1.3612

Peraturan Menteri Lingkungan Hidup dan Kehutanan Republik Indonesia Tentang Pengangkutan Limbah Bahan Berbahaya dan Beracun, Pub. L. No. P.4/MENLHK/SETJEN/KUM.1/1/2020, 1 (2020).

Ningsih, A. T., & Cheisviyanny, C. (2019). Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER. Jurnal Eksplorasi Akuntansi, 1(3), 846–864. https://doi.org/10.24036/jea.v1i3.114

Othman, A. A. E., & Abdelrahim, S. M. (2020). Achieving sustainability through reducing construction waste during the design process: A value management perspective. Journal of Engineering, Design and Technology, 18(2), 362–377. https://doi.org/10.1108/JEDT-03-2019-0064

Pemerintah RI. (2021). Peraturan Pemerintah Nomor 22 Tahun 2021 tentang Pedoman Perlindungan dan Pengelolaan Lingkungan Hidup. Sekretariat Negara Republik Indonesia, 1(078487A), 483. http://www.jdih.setjen.kemendagri.go.id/

Undang-Undang Republik Indonesia Tentang Perseroan Terbatas, Pub. L. No. 40 TAHUN 2007 (2007).

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K

Weber, O., Koellner, T., Habegger, D., Steffensen, H., & Ohnemus, P. (2008). The relation between the GRI indicators and the financial performance of firms. Progress in Industrial Ecology, 5(3), 236–254. https://doi.org/10.1504/PIE.2008.019127