Analisis Pelaporan Corporate Social Responsibility Pada Perusahaan Induk Dan Subsidiary Tahun 2014 (Studi Pada Perusahaan Induk Dan Subsidiary Yang Terdaftar Di Bei Dan Menggunakan Pedoman Gri G4)

Pregnandia Ladina • Topo Wijono • Nila Firdausi Nuzula
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • December 2016

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(Bahasa Indonesia, 8 pages)

Abstract

The purposes of this research are to know the corporate social responsibility (CSR) reporting for parent and subsidiary companies that used GRI G4 and also to know the difference of their CSR reporting. This research used case study with qualitative approach. The focus of this research is the content of CSR for parent and subsidiary companies that using GRI G4 in the year 2014. Indicators in the General and Specific standard disclosures of GRI G4 are also analyzed in this study. This research found that CSR reporting for parent and subsidiary companies is suitable with GRI G4. This can be seen from the companies' reporting which already appropriate with materiality value. This research also shows that there is no significant difference of CSR reporting between parent and subsidiary companies. There is also no material difference about the number of indicators which reported among parent and subsidiary companies. Additionally, the parent and subsidiary companies reported the same indicators, although there are several difference aspects. The parent and subsidiary companies in this research also use the same standard, that is core standard.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more