Is Sustainability Report Disclosure Implemented Properly? (A Case Study of Companies Listed in Sri-Kehati Index)

This study aims to identify sustainability reports conducted by companies listed in the Sri-Kehati index. is a qualitative research and GRI standards are reference disclosure. The result of shows that there no guarantee index will make complete disclosure, especially compliance with standards. Too many aspects or reporting should be implemented following global such as GRI. Based on SRDI calculation, AKR Corporindo, Perusahaan Gas Negara (PGN), Bank BTN, Cikarang Listrindo, Indofood Sukses Makmur, Semen Indonesia classified disclosures highest Meanwhile, low include Bumi Serpong Damai, Telkom, Jasa Marga, Sido Muncul, PP (Persero), Kalbe Farma, Adi Sarana Armada.