Disclosures on Environmental Sustainability Issues based on Regulation and GRI

Sustainability reports are a medium for companies to expose their seriousness in addressing environmental issues. Companies, especially those listed on the Indonesia Stock Exchange, required by OJK through POJK 51 present sustainability report. This study analyzed energy sector Exchange as sample. As result, there were nine included analysis. implemented content Eight main keywords will be used analyze The research compared extent of report under and adequacy its scope based GRI series 300. data was limited from 2020 since implementation started effectively January 1, 2020. results showed that all had prepared report, but report's contents not entirely followed