Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Vol. 22 No. 1 (2023)

Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan

Fransiskus Eduardus Daromes (Universitas Atma Jaya Makassar)
Anthony Holly (Universitas Atma Jaya Makassar)
Michelle Loeferdy (Universitas Atma Jaya Makassar)

Article Info

Publish Date
27 Apr 2023

Abstract

The purpose of this study is to analyze how materiality manifests in the reports of several companies in Indonesia in 2020. This study uses qualitative methods by using secondary data in the form of documents as data collection. The results of this study indicate that the economic, environmental, and social activities of each company that are disclosed as material in the report differ with different data completions even though they use the same guidelines (GRI Standards) in the preparation of the report.

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Journal Info
Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Website

Abbrev

wacana_ekonomi

Publisher

Universitas Warmadewa

Subject

Economics, Econometrics & Finance

Description

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of ...