Performance Assessment and Implementation of the Triple Bottom Line on Industrial Companies Listed on the Indonesia Stock Exchange

Abstract

This study aimed to determine the performance appraisal and implementation of the triple bottom line in industrial companies listed on IDX. This research uses descriptive quantitative research. The annual report is analyzed using the content analysis method, which collects data using observation and analysis techniques on messages from documents to produce an objective and systematic description. The type of data used in this study is secondary cross-sectional data collected through documentation techniques. Based on the non-parametric test that has been carried out, it can be concluded that the disclosure of triple bottom line reporting in Indonesia is still very minimal. It is suspected that the company did not use the annual report to communicate between the company and its stakeholders. It is possible that the company only uses the yearly report as information for shareholders and potential investors.