Keberlanjutan E-Commerce di Indonesia: Analisis Penerapan Standar GRI 2021

Authors

  • Phobie Sherina Rahmasari Politeknik Keuangan Negara STAN
  • Agus Bandiyono Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.30742/equilibrium.v21i2.4298

Keywords:

ekonomi digital, pelaporan keberlanjutan, e-commerce, Global Report Initiative (GRI), keberlanjutan

Abstract

The rapid development of information technology in Indonesia has driven the widespread adoption of the Internet, which impacts various sectors, especially the digital economy. A sector that has undergone significant transformation is trading through e-commerce platforms. As one of the main players in Southeast Asia, e-commerce company X has implemented the Global Reporting Initiative (GRI) sustainability standards to support more transparent and responsible operations. This study aims to analyze the application of GRI standards in the sustainability report of e-commerce company X. Through the literature review method, this study collected and analyzed articles and regulations related to GRI standards, the digital economy, and sustainability. The results show that e-commerce company X has committed to social, environmental, and economic aspects, such as environmental impact management, women's empowerment, and engagement with local communities. In addition, technology also plays an important role in increasing transparency and accountability in sustainability reporting. This study contributes to sustainability accounting practices in the digital economy sector and suggests a more inclusive policy strategy to ensure long-term sustainability

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Published

2025-10-31

Issue

Vol. 21 No. 2 (2025): October

Section

Articles

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