ANALISIS PERBANDINGAN PENGUNGKAPAN CORPORATE SUSTAINABILITY REPORT SEBELUM DAN SESUDAH PANDEMI COVID-19

., Ririn (2024) ANALISIS PERBANDINGAN PENGUNGKAPAN CORPORATE SUSTAINABILITY REPORT SEBELUM DAN SESUDAH PANDEMI COVID-19. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research was conducted with the aim of analyzing the presence or absence of broad differences in Corporate Sustainability Report disclosures before and after the Covid-19 pandemic. This type of research is quantitative using secondary data. The population in this study is companies in the mining sector, transportation sub-sector and pharmaceutical sub-sector listed on the Stock Exchange of countries in the Southeast Asia region in 2018 and 2022. The collection method was carried out by researchers using the Purposive Sampling method. Hypothesis testing conducted in this study using the Paired Sample T-Test method. The results showed that there was a significant difference in the disclosure area of the Corporate Sustainability Report with the Global Reporting Initiative (GRI) index before and after the Covid-19 pandemic in companies in the mining sector, transportation sub-sector and pharmaceutical sub-sector. Keywords: Corporate Sustainability Report, Covid-19 Pandemic, Global Reporting Intiative (GRI)

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Corporate Sustainability Report, Covid-19 Pandemic, Global Reporting Intiative (GRI)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Ririn . .
Date Deposited: 18 Mar 2024 10:40
Last Modified: 18 Mar 2024 10:40
URI: http://eprints.ukmc.ac.id/id/eprint/11769

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