KOMPARASI CAKUPAN KONTEN PELAPORAN ESG DALAM SUSTAINABILITY REPORT PT ADARO MINERALS INDONESIA DAN PT INDIKA ENERGY

Nayyara Salsabila, . (2025) KOMPARASI CAKUPAN KONTEN PELAPORAN ESG DALAM SUSTAINABILITY REPORT PT ADARO MINERALS INDONESIA DAN PT INDIKA ENERGY. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Sustainability reporting is a practical application of the green accounting concept, an accounting approach that integrates environmental, social, and governance aspects into corporate reporting systems. Through sustainability reports, companies disclose not only their financial performance but also their commitment to responsible and sustainable business actices. This study aims to analyze and compare the content and scope of ESG (Environmental, Social, and Governance) disclosures in the sustainability reports of two mining companies: PT Adaro Minerals Indonesia and PT Indika Energy. Using a descriptive method and a case study approach based on the 2024 reports, this research seeks to identify structural and qualitative differences in ESG information presentation, and to evaluate which reporting practice is more effective and aligned with green accounting principles. The findings are expected to contribute to the development of sustainability reporting that is more transparent, measurable, and meaningful for stakeholders.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102045] [Pembimbing: Shinta Widyastuti] [Penguji 1: Andy Setiawan] [Ketua Penguji; Masripah]
Uncontrolled Keywords: Green Accounting, Sustainability Report, ESG
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: NAYYARA SALSABILA
Date Deposited: 01 Sep 2025 02:07
Last Modified: 01 Sep 2025 02:07
URI: http://repository.upnvj.ac.id/id/eprint/37565

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