ANALISIS KOMPARATIF PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM SUSTAINABILITY REPORT PT BANK CENTRAL ASIA TBK DAN PT BANK NEGARA INDONESIA (PERSERO) TBK BERDASARKAN GLOBAL REPORTING INITIATIVE G4 (Studi Kasus pada Sustainability Report PT Bank Central Asia Tbk dan PT Bank Negara Indonesia (Persero) Tbk tahun 2016)

Abstract

This study is aimed to understand the Corporate Social Responsibility disclosure in the
Sustainability Reports of PT Bank Central Asia Tbk and PT Bank Negara Indonesia (Persero)
Tbk, and to determine whether the disclosures are in accordance with GRI G4. The research also
compared the Sustainability Reports of the two companies to find out which Sustainability Report
had a higher suitability with GRI G4. This study combines two analytical techniques, namely
content analysis and comparative analysis, to interpret and compare the contents of the
sustainability reports of the two companies. The analysis in this study focuses on the fulfillment
of the Disclosure on Management Approach (DMA) and Indicators in three categories of
disclosures: Economics (EC), Environment (EN), and Social Affairs consisting of the subcategories of Labor and Work Comfort Practices (LA), Human Rights (HR), Society (SO), and
Product Responsibility (PR). The data collection technique used in this study is document study.
From the results of the interpretation and comparison of sustainability reports, it was found that
PT. Bank Central Asia Tbk had a total disclosure percentage of material aspects which were
identified for DMA to 75.07% and for Indicators to 48.13%, and thus the total average percentage
of material aspects obtained for all disclosure categories is 61.60%. Meanwhile, PT. Bank Negara
Indonesia (Persero) Tbk had a total percentage disclosure of material aspects identified for DMA
to 86.01% and for Indicators to 57.85%, and so the total average percentage of disclosure of
material aspects obtained for all categories of disclosure amounted to 71.93%. This study
indicates that the disclosure of Corporate Social Responsibility in the Sustainability Report of
PT Bank Negara Indonesia (Persero) Tbk is higher in conformity with GRI G4 compared to PT
Bank Central Asia Tbk.
Keywords: Corporate Social Responsibility, Sustainability Report, GRI G4, DMA, Indicator,
PT Bank Central Asia Tbk, PT Bank Negara Indonesia (Persero) Tbk