Increasing Sustainability Transparency: Analyzing Factors That Influence the GRI Report Disclosure Index

Sustainability report has become increasingly important for companies in demonstrating the company’s commitment to social and environmental responsibility. This study aims to analyse the factors that influence Sustainability Reporting Disclosure which is measured by using the GRI (Global Reporting Initiative) Standards in companies listed in the SRI Kehati Index 2023. In this study, Return on Assets (ROA), Debt to Equity Ratio (DER), and Firm Size were selected as the independent variables. This study used a purposive sampling technique. From a total population of 25 companies listed on the SRI Kehati Index, 17 companies were selected as the sample. The research focused on company data for the period 2021 to 2023. SPSS version 26 was used as the analytical tool in this research. The result showed that ROA, DER and Firm Size do not have significant influence on sustainability reporting. This study suggests changing the independent variables to those which may have more influence on the dependent variable, such as audit committee variables and liquidity ratios. Researchers can also choose to take a longer research time span in this study. In addition, further study can change the research object into sectors so that the research population becomes wider.