Analisis Pengungkapan SDGs dan POJK No. 51 Th 2017 pada Sustainability Report Pemenang ASRRAT 2021. (Analysis of Disclosure of Sdgs and Pojk No. 51 of 2017 on Sustainability Report of Asrrat Winners 2021).

Stevani, Cindy (2022) Analisis Pengungkapan SDGs dan POJK No. 51 Th 2017 pada Sustainability Report Pemenang ASRRAT 2021. (Analysis of Disclosure of Sdgs and Pojk No. 51 of 2017 on Sustainability Report of Asrrat Winners 2021). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Sustainability reports provide a means for companies to disclose information on their economic, social and environmental performance. This research was conducted on domestic companies that won the 2021 Asia Sustainability Reporting Rating event. This research aimed to analyze the disclosure of the Sustainable Development Goals and the Regulation Of Financial Services Authority No.51/POJK.03/2017 in the company's sustainability report which won an award in the Asia Sustainability Reporting Rating 2021. The object of this research is a sustainability report obtained from the company’s official website. This study uses qualitative research methods with spiral analysis. The results of this study indicate that the companies fully disclosed the SDGs objectives in their sustainability reports were 27 companies and the companies incompletely disclosed SDGs objectives were 12 companies. The disclosure of Regulation No.51/POJK.03/2017 in the company's sustainability report in this study is 39 companies have disclosed the six mandatory provisions. The company's sustainability report that discloses the three optional provisions of Regulation No.51/POJK.03/2017 in full are 9 companies, 28 companies that incompletely disclose the optional conditions, and 2 companies that do not disclose the optional provisions. The corporate sustainability reports in this study have disclosed the GRI Topic-Specific Standards. The novelty of this research is by analyzing the disclosure of SDGs objectives in sustainability reports, which are not the assessment criteria in the 2021 ASRRAT event. The implications of this research can be a consideration for the addition of SDGs disclosure as a sustainability report assessment criterion by the National Center for Sustainability Reporting and for companies can apply the SDGs in their sustainability reports to support the achievement of the 2030 SDGs. Keywords: Sustainabilty Report, Regulation of Financial Services Authority No.51/POJK.03/2017, Sustainable Development Goals

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