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Abstrak :
Tujuan dari penelitian ini adalah untuk mengevaluasi stakeholder engagement yang telah dilakukan PT Asuransi Virtue guna memahami topik-topik keberlanjutan material yang relevan bagi Perusahaan sehingga dapat melakukan penerapan pengungkapan topik-topik tersebut berdasarkan GRI Standards. Penelitian ini merupakan studi kasus dengan objek penelitian PT Asuransi Virtue yang bergerak di industri jasa keuangan khususnya asuransi. Data diperoleh melalui studi literatur, benchmarking dengan perusahaan di industri yang sama, dan wawancara. Penelitian ini sangat dipengaruhi oleh persepsi objek dan peneliti sehingga temuan pada masing-masing perusahaan dapat berbeda satu sama lain. Dengan mengacu pada model BSR rsquo;s Five-Step Approach of Stakeholder Engagement untuk melakukan penilaian stakeholder engagement yang telah dilaksanakan PT Asuransi Virtue, diperoleh hasil bahwa stakeholder engagement masih sangat rendah, belum tersistematis, dan hanya terfokus pada kepentingan bisnis semata. Dari proses engagement tersebut, diperoleh topik-topik keberlanjutan yang material berupa kinerja ekonomi, keberadaan di pasar, dampak ekonomi tidak langsung, praktik pengadaan, praktik anti-korupsi, pemakaian bahan material , konsumsi energi, kepegawaian, kesehatan dan keselamatan kerja, pelatihan dan pendidikan, keberagaman dan kesetaraan peluang, pekerja anak, pekerja paksa, masyarakat lokal, kesehatan dan keselamatan pelanggan, pemasaran dan pelabelan produk dan jasa, dan privasi pelanggan. Penelitian ini memberikan gambaran penerapan topik-topik keberlanjutan material yang berada pada kuadran I. Pelibatan stakeholder di dalam proses bisnis yang tersistematis dapat membantu Perusahaan dalam mempersiapkan laporan keberlanjutan yang dapat meningkatkan nilai Perusahaan dan meningkatkan kepatuhan atas diwajibkannya penyusunan laporan terkait per tahun 2021 oleh OJK. ......The objectives of this research are to evaluate the stakeholder engagement process which has been done by PT Asuransi Virtue so that the sustainability topics which are material for the Company can be understood as well. The output of understanding those topics is sustainability disclosure based on GRI Standards. This research is categorized into case study research with PT Asuransi Virtue, which running its business in financial services insurance industry, as the research object. The data were obtained through literature review, benchmarking with similar companies, and interviews. By referring to BSR rsquo s Five Step Approach of Stakeholder Engagement Model to evaluate the ongoing engagement in the Company, it can be concluded that the ongoing stakeholder engagement in the Company is quiet low, unsystematic, and mainly focused only on business the Company rsquo s interest. By conducting that engagement process, there are several topics found as the Company rsquo s material sustainability topics economic performance, market presence, indirect economic impacts, procurement practices, anti corruption, materials, energy, employment, occupational health and safety, training and education, diversity and equal opportunity, child labor, forced or compulsary labor, local communities, customer health and safety, marketing and labeling, and customer privacy. This research gives an illustration of material sustainability topics disclosures classified in quadrant I. Systematic and effective stakeholder engagement will be able to help the Company in preparing their sustainability report so that the Company can increase their values as well as compliance towards OJKs regulations.

Abstrak :
Tujuan penelitian ini adalah untuk menganalisis implementasi CSR PT APL berdasarkan Performance Prism dan kesesuaiannya dengan core bisnis Perusahaan guna memahami topik-topik keberlanjutan yang material bagi Perusahaan sehingga dapat memberikan gambaran pengungkapan laporan keberlanjutan berdasarkan GRI Standards. Penelitian ini merupakan studi kasus dengan objek penelitian PT APL yang bergerak di industri jasa telekomunikasi. Judgement penulis sangat berpengaruh terhadap penelitian ini sehingga hasil dari penelitian dapat berbeda satu sama lain. Data diperoleh melalui studi literatur, dokumen internal perusahaan, wawancara dengan pihak terkait serta benchmarking terhadap perusahaan di industri sejenis. Kegiatan CSR PT APL telah sejalan dengan core bisnis Perusahaan yang bergerakndi bidangmpenyedia jasamkomunikasi data,minternet dan ITmServices. Namun PT APL belum pernah membuat laporan keberlanjutan Perusahaan. Sehingga dalam penelitian ini akan diberikan gambaran pengungkapan informasi keberlanjutan Perusahaan menggunakan GRI Standards, suatu pedoman terpadu dalam pelaporan keberlanjutan. ......The objective of this research is to analyze the implementation of PT APL’s CSR based on Performance Prism and its suitability with the Company's business core to understand material sustainability topics for the Company and then it can provide an overview of disclosure of sustainability reports based on the GRI Standards. This research is a case study type with the object of research is PT APL, which running its business in the telecommunications service industry. The researcher’s judgment is very influential on this research so that the results of the research can differ from each other. Data is obtained through literature studies, company internal documents, interviews with related parties and benchmarking of similar industrial companies. PT APL's CSR activities are in line with the Company’s core business in the field of providing data communication, internet and IT Services. However, PT APL has never made a Company’s sustainability report. Therefore, this study will provide an overview of the Company's sustainability information using the GRI Standards, an integrated guideline in sustainability reporting.