ABSTRACT

The purpose of this research was to analyze disclosure sustainability report of pt pupuk indonesia (persero) based on global reporting initiative (gri). This research uses a descriptive method with a case study. This research uses secondary data form documentation. The results showed that pt pupuk indonesia (persero) in 2021 not completely make disclosure sustainability report in accordance with applicable gri standards. Sustainability report of pt pupuk indonesia (persero) checked by ncsr (national center for sustainability reporting) so get platinum award in 2021. Rate from ncsr that sustainability report of pt pupuk indonesia (persero) has complied gri standards: opsi comprehensive. The research expected to considerations to increase their concern and responsibility for economic and energy disclosure sustainability report in accordance applicable gri standards.