Analisis Program Corporate Social Responsibility pada Dimensi Sosial dan Lingkungan Berdasarkan Laporan Keberlanjutan PT Petrokimia Gresik 2024

Nabilla Putri Marshanda, Endah Kurniawati

Abstract


This study examines the substance of PT Petrokimia Gresik’s social and environmental responsibility programs as disclosed in its 2024 Sustainability Report. Rather than measuring the mere presence of disclosure items, the study assesses program depth using an output–outcome–impact hierarchy and maps the programs against the GRI Standards and the Sustainable Development Goals (SDGs). A qualitative case study with content analysis is employed. The findings show a broad program portfolio covering community empowerment, education, health, employment, occupational safety, competency development, energy efficiency, water management, emission control, waste management, and conservation. However, topical breadth is not matched by evenly distributed substance. Environmental and employment disclosures tend to be more measurable because they are tied to operational compliance in the chemical-fertilizer industry, whereas several social programs remain activity- and output-oriented. Alignment with the GRI and the SDGs indicates goal relevance rather than proven achievement of sustainable development targets. The study concludes that sustainability reporting functions as an instrument of stakeholder management and organizational legitimacy. Its accountability depends on result indicators, not merely on program completeness.

Keywords


corporate social responsibility; sustainability report; GRI; SDGs; content analysis; state-owned enterprise

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DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.2993

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