Kesiapan Pelaporan Keberlanjutan Pemerintah Daerah: Kepatuhan Standar Gri di Bantul dan Sleman

https://doi.org/10.35912/jastaka.v4i1.4241
Published: Mar 4, 2025

Abstract:

Purpose: This study aims to analyze the readiness of sustainability reporting in the regional governments of Bantul and Sleman by measuring their level of compliance with the Global Reporting Initiative (GRI) standards, particularly the GRI 200 (economic) and GRI 300 (environmental) standards. The assessment is conducted by measuring the percentage of alignment between the information presented by the regional governments on their respective websites and the information required by the GRI indicator standards. Research methodology: This study uses secondary data in the form of public information available on the websites of the Bantul and Sleman Regional Governments.

Results: The research results show significant efforts in revealing economic and environmental performance. However, there are still shortcomings in the completeness and clarity of information. Some GRI indicators, such as GRI 202, 204, 205, 206, 301, 304, and 305, have not been fully disclosed. Both regional governments have disclosed a lot of data on waste management (GRI 303), but still need improvements in systems, human resources and infrastructure to increase transparency and accountability

Limitations: This study only uses content analysis from official local government reports, so there are data limitations. Future research could add interviews or surveys with stakeholders to understand the challenges and opportunities in implementing sustainability report.

Contribution: This research helps understand sustainability reporting practices at the local government level, provides recommendations for improvement, and supports the achievement of sustainable development goals (SDGs).

Keywords:
1. GRI standards
2. Local Government
3. Sustainability Report
4. Stakeholders
Authors:
1 . Zulfatun Ruscitasari
2 . Mamluatul Marzuqoh
3 . Galuh Ratna Mutia
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How to Cite
Ruscitasari, Z., Marzuqoh, M. ., & Mutia, G. R. . (2025). Kesiapan Pelaporan Keberlanjutan Pemerintah Daerah: Kepatuhan Standar Gri di Bantul dan Sleman . Jurnal Studi Pemerintahan Dan Akuntabilitas, 4(1), 55–67. https://doi.org/10.35912/jastaka.v4i1.4241
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Vol. 4 No. 1 (2024): Juli
Articles
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References

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  1. Alali, F., Chen, Z. (Daniel), & Liu, Y. (Laura). (2019). Sustainability Reporting in Us Government and Not-for-profit Organizations: A Descriptive Study.
  2. Apriliyani, I. B., Farwitawati, R., & Nababan, R. A. (2021). Analisis penerapan global reporting initiative (GRI) G4 pada laporan keberlanjutan perusahaan sektor pertanian. Jurnal Akuntansi Kompetif, 4(2), 136–145.
  3. Global Reporting Initiative (GRI). (2025). https://www.globalreporting.org/
  4. Global Reporting Initiative 1. (2023). GRI 1 - Landasan 2021. Globalreporting.Org, 101, 42.
  5. Habibah, N., & Soenaria, S. (2024). Pengungkapan Kinerja Lingkungan Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative (Studi Kasus Pada Pemerintah Kota Bandung). Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(3), 316–339.
  6. Hörisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis. Journal of Cleaner Production, 275. https://doi.org/10.1016/J.JCLEPRO.2020.124097
  7. Manalu, C. I. B., Manurung, M., Muda, I., & Kesuma, S. A. (2023). Implementation of stakeholder theory in sustainability accounting: a literature review. Brazilian Journal of Development, 9(12), 31853–31871. https://doi.org/10.34117/bjdv9n12-087
  8. Martania Dwi Hapsari. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Akuntansi 45, 4(1), 65–72. https://doi.org/10.30640/akuntansi45.v4i1.724
  9. Mondal, M. S. A., Akter, N., Moni, S. J., & Polas, M. R. H. (2024). Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices. International Journal of Financial, Accounting, and Management, 5(3), 387–406. https://doi.org/10.35912/ijfam.v5i3.1702
  10. Mondal, M. S. A., Akter, N., & Polas, M. R. H. (2023). Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review. International Journal of Financial, Accounting, and Management, 5(2), 195–213. https://doi.org/10.35912/ijfam.v5i2.1365
  11. Pratama, J. H., & Soenaria, S. R. (2024). Pengungkapan Kinerja Sosial pada Aspek Sosial Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative ( Studi Kasus pada Pemerintah Kota Bandung ) Syaiful Rahman Soenaria Organisasi internasional independen Global Rep. 3(3).
  12. Qisthi, F., & Fitri, M. (2021). Pengaruh Keterlibatan Pemangku Kepentingan Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Global Reporting Initiative (Gri) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(4), 469–484. https://doi.org/10.24815/jimeka.v5i4.16042
  13. Rashid, A. (2018). The influence of corporate governance practices on corporate social responsibility reporting. In Social Responsibility Journal (Vol. 14, Issue 1). https://doi.org/10.1108/SRJ-05-2016-0080
  14. Rizki, K., Sood, M., & Husni, V. (2022). Keamanan Manusia Dalam Rencana Aksi Daerah: Implementasi Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals) di Provinsi Nusa Tenggara Barat. Papua Journal of Diplomacy and International Relations, 2(1), 59–80. https://doi.org/10.31957/pjdir.v2i1.1944
  15. Schaltegger, S., Hörisch, J., & Freeman, R. E. (2017). Business Cases for Sustainability: A Stakeholder Theory Perspective. 32(3), 191–212. https://doi.org/https://doi.org/10.1177/1086026617722882
  16. Tirtakusuma, A., & Mais, R. G. (2025). Sustainability Reporting Dan Kewajiban Pajak?: Peran Standar Gri Dan Sasb Pada Perusahaan Indonesia Melalui Pendekatan Literatur Review. Juremi: Jurnal Riset Ekonomi, 4(4), 951–960.
  17. Wilkinson. (2022). Analisis Pengungkaan Sustainable Development Goals (SDGS) PT. Gas Negara Tbk. Tahun 2016-2020 Berdasarkan Standar Global Reporting Initiative (GRI). DiPonogoro Journal Of Accounting, 11(4), 1–15.
  18. Zuherman, N. H. (2025). Peran Akuntansi Lingkungan dalam Mendukung Tujuan Pembangunan Berkelanjutan ( SDGs ): Tinjauan Literatur. 2(1), 433–443.