VOLUNTEER OR FORCED: A PORTRAIT OF SUSTAINABILITY REPORT IN INDONESIA.

This article examines the conformity and disclosure of sustainability reports in Indonesian companies based on the Global Reporting Initiative (GRI) guidelines. The study analyzes the sustainability reports of three randomly selected companies in the banking, construction, and mining sectors. The results show that while most companies demonstrate a commitment to transparency and responsibility, there are variations in conformity and disclosure between companies and different aspects of sustainability. The study emphasizes the importance of adhering to sustainability reporting standards and the need for improvements, particularly in high-risk industries like mining. The findings contribute to the understanding of sustainability reporting in Indonesia and can guide future studies. [Extracted from the article]