Analisis Pengungkapan Informasi Keberlanjutan Berdasarkan Gri Indeks Pada Pt Timah Tbk (TINS) Tahun 2021-2024

Sustainability reporting is an important instrument for companies to communicate their economic, environmental, and social performance to stakeholders. This study aims to analyze the disclosure of sustainability information by PT Timah Tbk during the 2021–2024 period based on the Global Reporting Initiative (GRI) Standards, as well as to assess the level of compliance, quality, and changes in disclosure patterns over time. The research employs a qualitative descriptive method using content analysis of the company’s annual reports and sustainability reports. The results indicate that PT Timah Tbk’s sustainability disclosure shows a consistent improvement over the observed period. The economic aspect demonstrates the most complete and consistent disclosure, particularly during 2022–2024, with the majority of indicators being comprehensively reported. Meanwhile, the environmental and social aspects also exhibit positive development, although several indicators are not disclosed consistently on an annual basis. Overall, PT Timah Tbk has implemented sustainability reporting in accordance with the GRI Standards with an increasing level of transparency, although improvements are still required to ensure consistency across reporting periods.