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Analisis Penerapan Materialitas, Transparansi, dan Akuntabilitas dalam Laporan Keberlanjutan Berbasis Global Reporting Initiative PT Alamtri Mineral Indonesia Tbk 2025

PT Alamtri Mineral Indonesia Tbk 2025年のGRI基準に基づくサステナビリティ報告におけるマテリアリティ、透明性、説明責任の適用分析 (AI 翻訳)

Intan Nur Lizsa, Lisa Rahmawati, Agus Triyani, Ernawati Budi Astuti

AKUNTANSI '45📚 査読済 / ジャーナル2026-05-20#ESG対象セクター: mining
DOI: 10.30640/akuntansi45.v7i1.6293
原典: https://doi.org/10.30640/akuntansi45.v7i1.6293

🤖 gxceed AI 要約

日本語

本研究は、インドネシアの鉱業企業PT Alamtri Mineral Indonesia Tbkの2025年サステナビリティ報告書をGRIスタンダード2021に基づき分析し、マテリアリティ、透明性、説明責任の実施状況を評価した。117指標中80項目（68.38%）の開示を確認し、「部分的に適用」と分類。経済側面の開示が最も低く、ESG戦略やガバナンス開示は一定程度行われているものの、未開示の指標も残る。

English

This study analyzes the sustainability report of Indonesian mining company PT Alamtri Mineral Indonesia Tbk for 2025 against GRI Standards 2021, assessing materiality, transparency, and accountability. It found 80 of 117 indicators disclosed (68.38%), categorized as 'Partially Applied,' with economic aspects showing the lowest disclosure. ESG strategy and governance are disclosed to some extent, but several indicators remain undisclosed.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本企業にとって、GRI基準に基づく開示実務のベンチマークとして参考になる。特に鉱業・資源セクターにおけるマテリアリティ特定や透明性確保の事例は、SSBJ対応や有報でのサステナビリティ情報開示の改善に示唆を与える。

In the global GX context

This paper provides a case study of GRI-based sustainability reporting in the mining sector, relevant to global disclosure scholarship as it illustrates compliance levels and gaps. It offers insights for companies aligning with ISSB or CSRD, highlighting common challenges in economic disclosure and the importance of materiality assessment.

👥 読者別の含意

🔬研究者:Provides a detailed GRI compliance assessment methodology and empirical data from an Indonesian mining firm, useful for comparative studies on sustainability reporting quality.

🏢実務担当者:Offers a checklist-based approach to evaluate and improve GRI-aligned sustainability reports, particularly for mining companies.

🏛政策担当者:Highlights disclosure gaps in economic aspects, informing potential regulatory enhancements for sustainability reporting standards.

📄 Abstract（原文）

This study aims to analyze the implementation of materiality, transparency, and accountability principles in the sustainability report based on the Global Reporting Initiative (GRI) of PT Alamtri Minerals Indonesia Tbk in 2025. This research employed a qualitative descriptive method using a content analysis approach on the company’s sustainability report based on GRI Standards 2021. The analysis was conducted through a disclosure checklist covering GRI 2 and GRI 3, GRI 200, GRI 300, and GRI 400 to evaluate the level of compliance with the applicable standards. The results show that the company disclosed 80 out of 117 indicators with a disclosure level of 68.38%, categorized as Partially Applied. The highest disclosure level was found in general disclosures and material topics, while the economic aspect showed the lowest disclosure level. In terms of materiality, the company has identified sustainability issues relevant to the mining sector. Transparency and accountability were also implemented through the disclosure of ESG strategies, corporate governance, and sustainability risk oversight, although several indicators were still not fully disclosed. This study contributes to evaluating the quality of sustainability reporting in the mining sector based on GRI Standards 2021.

🔗 Provenance — このレコードを発見したソース

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