Harmonizing Global Reporting Initiative and Program for Pollution Control, Evaluation, and Rating Frameworks: Enhancing Financial and Environmental Performance

The Global Reporting Initiative (GRI) and Indonesia's Program for Pollution Control, Evaluation, and Rating (PROPER) frameworks have been integrated into sustainability reporting. This study examines PT Vale's sustainability and financial disclosures to determine how these frameworks connect and affect financial and environmental performance. This study examines the alignment and integration of GRI and PROPER frameworks in sustainability reporting using qualitative and quantitative approaches. Semi-structured interviews and stakeholder surveys provided primary data, whereas the 2019–2023 PT Vale Indonesia sustainability and financial reports provided secondary data. The dual-framework strategy aligns global comparability with local environmental and social concerns to increase corporate accountability. Profitability increased by 15%, and carbon emissions decreased. The GRI increases international stakeholder transparency, whereas PROPER promotes local trust and compliance. Although harmonizing techniques are difficult, this integration emphasizes the strategic role of environmental accounting in company sustainability. This study emphasizes the practical and theoretical consequences of merging the GRI and PROPER. Integration improves reporting efficiency and connects global standards with local priorities, addressing the specific socio-environmental context of emerging countries such as Indonesia.