CONTENT ANALYSIS APLIKASI NILAI SDGS PADA CSR DI PT. ANGKASA PURA I
Abstract Views:
220 times
PDF Downloads:
268 times
Abstract
Abstract—This study aims to analyze the application of the values of the 2030 Sustainable Development Goals (SDGs 2030) to the CSR program in the Indonesian aviation industry implemented by PT Angkasa Pura I and how relevant it is to the GRI standard used by the company as a standard for preparing sustainability reports. This research makes PT Angkasa Pura I as an object considering that the company is a state-owned company that manages the main airports in various regions in Indonesia. This research uses a qualitative content analysis method which analyzes sustainability reporting from 2019-2021 which is published annually by the company on its official website. This study found results where the CSR programs carried out by companies had SDGs value applications that varied quite a lot depending on the field and type of program. The values applied are also disclosed by the company through its sustainability report. This study also found the relevance of the GRI standards used by companies with the SDGs values applied by companies, especially the GRI 203 standard. The company also disclosed this relevance through its sustainability report.
Keywords: CSR, SDGs 2030, GRI, aviation industry
Abstrak—Penelitian ini berusaha untuk menganalisis aplikasi nilai-nilai Sustainable Development Goals 2030 (SDGs 2030) pada program CSR di industri penerbangan Indonesia yang dilaksanakan oleh PT Angkasa Pura I dan bagaimana relevansinya terhadap standar GRI yang digunakan perusahaan sebagai standar penyusunan laporan keberlanjutan. Penelitian ini menjadikan PT Angkasa Pura I sebagai objek mengingat perusahaan tersebut adalah perusahaan milik negara yang mengelola bandar udara utama di berbagai wilayah di Indonesia. Penelitian ini menggunakan metode kualitatif content analysis yang menganalisa laporan keberlanjutan (sustainability reporting) dari tahun 2019-2021 yang dipublikasikan setiap tahunnya oleh perusahaan di website resminya. Penelitian ini menemukan hasil dimana program CSR yang dilakukan perusahaan memiliki aplikasi nilai SDGs yang cukup bervariasi tergantung dari bidang dan jenis program. Nilai-nilai yang diaplikasikan juga diungkapkan oleh perusahaan melalui laporan keberlanjutannya. Penelitian ini juga menemukan adanya relevansi standar GRI yang digunakan perusahaan dengan nilai SDGs yang diaplikasikan perusahaan, terutama standar GRI 203. Relevansi tersebut juga diungkapkan perusahaan melalui laporan keberlanjutannya.
Kata kunci: CSR, SDGs 2030, GRI, industri penerbangan
Downloads
References
ANTARA News Agency. 2021. Angkasa pura I Bantu kesulitan air bersih warga Guntung damar. ANTARA News Kalimantan Selatan. https://kalsel.antaranews.com/berita/293277/angkasa- pura-i-bantu-kesulitan-air-bersih-warga-guntung-damar (Diakses pada 17 Oktober 2022)
Al Mubarak, Z., ben Hamed, A., & al Mubarak, M. (2019). Impact of corporate social responsibility on bank’s corporate image. Social Responsibility Journal, 15(5), 710–722. https://doi.org/10.1108/SRJ-01-2018-0015
Badan Pusat Statistik. 2022. STATISTIK TRANSPORTASI UDARA 2020. Badan Pusat Statistik: Indonesia
Carroll, A. B. (1998). The Four Faces of Corporate Citizenship. Business and Society Review, 100–101(1), 1–7. https://doi.org/10.1111/0045-3609.00008
Collis, J. and Hussey, R. (2009). Business Research: A Practical Guide for Undergraduate and Postgraduate Students. 3rd Edition, Palgrave Macmillan, Basingstoke.
Elalfy, A., Weber, O., & Geobey, S. (2020). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-02-2020-0037
GRI. 2021. GRI Standards by language. https://www.globalreporting.org/standards/download-the- standards/ (Diakses pada 15 Desember 2022)
Kotler, P., & Lee, N. (2005). Corporate social responsibility: Doing the most good for your company and your cause. Hoboken, N.J: Wiley.
KPMG. 2022. Big Shifts, Small Steps: Survey of Sustainability Reporting.https://home.kpmg/xx/en/home/insights/2022/09/survey-of-sustainability- reporting-2022.html (Diakses pada 15 Desember 2022)
Kücükgül, E., Cerin, P., & Liu, Y. (2022). Enhancing the value of corporate sustainability: An approach for aligning multiple SDGs guides on reporting. Journal of Cleaner Production, 333. https://doi.org/10.1016/j.jclepro.2021.130005
Ngo, T., & Tian, Q. (2021). Corporate social responsibility awareness and performance: the case of Chinese airports. International Journal of Productivity and Performance Management, 70(8), 2131–2148. https://doi.org/10.1108/IJPPM-07-2019-0336
Okezone. 2019. Angkasa pura I Beri Beasiswa diploma Kebandarudaraan Ke Siswa Berprestasi. Okezone news. https://news.okezone.com/read/2019/08/14/1/2091760/angkasa-pura-i-beri-beasiswa-diploma-kebandarudaraan-ke-siswa-berprestasi (Diakses pada 15 Oktober 2022)
Otoritas Jasa Keuangan. Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Keberlanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Lembaran Negara Republik Indonesia Tahun 2017 Nomor 169. Otoritas Jasa Keuangan. Jakarta
Papaspyropoulos, K. G., & Karamanolis, D. (2016). Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service. Open Journal of Accounting, 05(03), 35–44. https://doi.org/10.4236/ojacct.2016.53005
SDG Indonesia. https://www.sdg2030indonesia.org/ (Diakses pada 1 Desember 2022)
THE 17 GOALS | Sustainable Development. (n.d.). https://sdgs.un.org/goals (diakses pada 10 November 2022)
Zieba, M., & Johansson, E. (2022). Sustainability reporting in the airline industry: Current literature and future research avenues. Transportation Research Part D: Transport and Environment, 102. https://doi.org/10.1016/j.trd.2021.103133
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
