Analisis Pengungkapan Lingkungan dan Sosial Berbasis Gri pada Pt Alamtri Resources Indonesia Tbk Tahun 2025

Abstract

This study aims to analyze environmental and social disclosure in the 2025 Sustainability Report of PT Alamtri Resources Indonesia Tbk based on the Global Reporting Initiative (GRI) Standards. The research employs a descriptive approach using content analysis of GRI 300 (environmental) and GRI 400 (social) indicators. Data were obtained from the company’s 2025 sustainability report and analyzed using the Corporate Sustainability Index (CSI) to measure the level of disclosure. The findings indicate that social disclosure is relatively more dominant than environmental disclosure. Social aspects extensively disclosed include employment, occupational health and safety, training, diversity, and community engagement. Meanwhile, environmental disclosure covers key issues such as energy, water, emissions, waste, and biodiversity, although several indicators have not yet been fully disclosed. Overall, the company’s disclosure level falls within the moderate-to-high category, indicating that the sustainability report has functioned as a tool for transparency and accountability to stakeholders. The findings suggest the need to improve the scope and consistency of disclosure so that sustainability information becomes more comprehensive, balanced, and aligned with GRI reporting principles.