ANALISIS PENILAIAN MATERIALITAS LAPORAN KEBERLANJUTAN PADA 15 PERUSAHAAN MULTIFINANCE

The background is materiality which emphazised in the report guidelines order to improve quality of sustainability reports. Related company’s social, economic, and environmental issues. lack research discussing analysis repoerts, prompted authors raise issue about definition materiality, stakeholder engagement, identification key This study aims determine practice assessment reports current financing services. Using theory, legitimacy reporting standards. Taking 12 qualitative studies on non-materiality, 7 quantitative CSR. method with a design that examines aspect reported by 15 companies services sub-sector. 4 provided an explanation how was defined, while other only developed their own approach without GRI guidelines. And 2 detailed information engagement. 3 convey main problems indicated. Therefore, there still uniformity related assessment, completeness transparency Indonesia, especially for