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September 10, 2025Jurnal Akuntansi Syariah (JAkSya)

Disclosure of Corporate Social Responsibility of Companies That Have Biological Assets in Plantation Sub-Sector Companies Listed on the Indonesia Stock Exchange

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Authors

RCRevi CandraInstitut Agama Islam Negeri BengkuluWRWahyu Mustika RaniState University of MalangAAAtika AmorInstitut Agama Islam Negeri Bengkulu

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Implication

Qualitative research examines CSR disclosures among plantation companies, highlighting GRI compliance issues.

Key Points

  • Only 16 out of 21 plantation companies listed on the Indonesia Stock Exchange disclosed CSR reports according to GRI standards.
  • 14 companies met the criteria set by the Global Reporting Initiative, while 2 did not fully comply with GRI requirements.
  • This qualitative analysis utilized documentation studies of annual and sustainability reports from 2022.
  • Significant disclosure gaps exist among companies with biological assets, impacting transparency in the plantation sector.

Cite This Study

Candra et al. (2025) studied this question.

synapsesocial.com/papers/68c1b1a154b1d3bfb60e934chttps://doi.org/10.31958/jaksya.v5i1.14686
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