Jakman

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Vol. 7 No. 2 (2026): Maret

Articles

Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000

D Dewi Djumiyati A Agus Munandar
10 March 2026 Vol. 7 No. 2 (2026): Maret https://doi.org/10.35912/jakman.v7i2.5677
Abstract

Purpose: This study examines the disclosure of CSR programs in the sustainability reports of banking companies included in the KBMI 4 category.

Methodology/approach: Qualitative analysis with descriptive analysis.

Results/findings: The analysis shows that the level of hunger disturbance based on the GRI Standards for banks in KBMI 4, has shown significant progress during the 2022-2024 period. All four banks consistently implemented the requirements in accordance with POJK No. 51/POJK.03/2017, with a high level of compliance with the general standards and accountability principles of AA1000, although there are still variations in disclosures of standard topics.

Conclusions: The sustainability report disclosure of KBMI  4 banks showed significant progress during 2022-2024. All four consistently complied to with POJK No. 51/POJK.03/2017 and AA1000 accountability principles, with generally high adherence to GRI Standard.  Despite variations in topic disclosures, CSR reporting has become a key strategy to enhance image, public trust, and sustainable competitiveness.

Limitations: The scope of the study was limited to banks in KBMI 4, observation period only covered 2022-2024, focused on CSR disclosure and research data is secondary in nature.

Contributions: The Banks within KBMI 4 have implemented CSR programs to support sustainability in accordance with applicable standards and support sustainable development in Indonesia.

Keywords: CSR GRI Standards KBMI 4 Sustainability Report
How to Cite
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Djumiyati, D. ., & Munandar, A. (2026). Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(2), 215–224. https://doi.org/10.35912/jakman.v7i2.5677
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