Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Sustainability Report 2024 (Social Performance Analysis of PT Garuda Indonesia Tbk in 2024 Sustainability Report)

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.

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Publication Details

Journal
Akuntansi Bisnis & Manajemen ( ABM )
Published
2025-09-29
DOI
https://doi.org/10.35606/jabm.v32i02.1702
Primary Topic
Management and Optimization Techniques
Type
article
Field-Weighted Citation Impact
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article

Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Sustainability Report 2024 (Social Performance Analysis of PT Garuda Indonesia Tbk in 2024 Sustainability Report)

Driana Leniwati, Ulfah Syu’latul Az Zahrah, Risalatul Hayati
Akuntansi Bisnis & Manajemen ( ABM )
Management and Optimization Techniques
article

Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Sustainability Report 2024 (Social Performance Analysis of PT Garuda Indonesia Tbk in 2024 Sustainability Report)

Driana Leniwati, Ulfah Syu’latul Az Zahrah, Risalatul Hayati
article en

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.

Akuntansi Bisnis & Manajemen ( ABM )Vol. 32(02)
Universitas Muhammadiyah Malang (ID)
Openalex Percentile: Top 61%
Management and Optimization Techniques
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