Budi Rofelawaty, Budi Artinah

Abstract: Sustainable development requires a reporting entity that provides information on the performance of economic, environmental, and social (triple bottom line). Implementation of triple bottom line reporting is to present information that enables other parties to assess the sustainability of the operation of an entity or organization. Reporting that shows the development of business continuity and sustained effort called sustainability reporting. Seeing the importance of the application of the company’s sustainability reporting, this study aims to analyze the implementation of sustainability development are reflected in the operating sustainability and reporting on industrial companies listed on the Indonesian Stock Exchange. In this study, researcher conducted an analysis of the annual reports and sustainability reporting of 92 industrial companies listed in Indonesian Stock Exchange for the period ending in 2010, 2011, and 2012. This research used content analysis of annual report and sustainability reporting. Content analysis technique used substantial of companies annual report and sustainability reporting compared with sustainability index. The results of this study that most of the industrial companies listed on the Stock Exchange are not fully adopted the Sustainability Report. It is seen that there are some items in Sustainability Reporting Guidelines need to be disclosed or communicated to stakeholders in a company’s annual report still has not been disclosed (such as, the company’s concern for environmental issues, environmental policy or management of the company, company policies related to community social issues, and human rights for the company’s policy on employees and the community around the company). Most of the industrial companies disclosing issue of environmental and social performance, still in the form of qualitative information or narrative form, not followed by calculation or quantitative information.

Key words: sustainability reporting; sustainability reporting guidelines; triple bottom line; economic performance; environmental performance; social performance