Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Sustainability Report 2024 (Social Performance Analysis of PT Garuda Indonesia Tbk in 2024 Sustainability Report)

  • Ulfah Syu’latul Az Zahrah Program Studi Akuntansi, Universitas Muhammadiyah Malang
  • Risalatul Hayati Program Studi Akuntansi, Universitas Muhammadiyah Malang
  • Driana Leniwati Program Studi Akuntansi, Universitas Muhammadiyah Malang

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.

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Published
2025-10-02
How to Cite
AZ ZAHRAH, Ulfah Syu’latul; HAYATI, Risalatul; LENIWATI, Driana. Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Sustainability Report 2024 (Social Performance Analysis of PT Garuda Indonesia Tbk in 2024 Sustainability Report). Akuntansi Bisnis & Manajemen ( ABM ), [S.l.], v. 32, n. 02, oct. 2025. ISSN 2685-3965. Available at: <https://journal.stie-mce.ac.id/index.php/jabm/article/view/1702>. Date accessed: 03 oct. 2025. doi: https://doi.org/10.35606/jabm.v32i02.1702.
Section
Articles