Comparison of Disclosure Levels of GRI Standards on Companies Listed on the IDX (Case Study Energy and Financial Sector)

Sustainability Reports are a hot topic among investors, company management and other stakeholders. With the mandatory sustainability reporting by OJK, the need for Sustainability Reports increases. This research aims to determine the level of disclosure of GRI Standards in Sustainability Reports in companies in the energy sector and financial sector of the Indonesia Stock Exchange. The content analysis method was used in this research to assess the content of sustainability reports from 53 selected companies on the Indonesia Stock Exchange for the 2022 period. The results of the analysis revealed that the level of disclosure of GRI Standards in energy sector companies was higher than in financial sector companies. Apart from that, in this research it is also known that the industry in which the company operates also influences the topics most frequently disclosed in the Sustainability Report.