DOI: https://doi.org/10.14710/jati.21.3.%25p

TEXTUAL ANALYSIS OF SUSTAINABILITY REPORTS OF INDONESIAN PUBLIC COMPANIES

Andy Dwiki Iranda  -  Universitas Diponegoro, Indonesia
*M. Mujiya Ulkhaq orcid scopus  -  Universitas Diponegoro, Indonesia

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Abstract
This study examines thematic trends and narrative patterns in the sustainability reports of publicly listed companies in Indonesia using a word frequency analysis approach. Sustainability reports for the 2023 fiscal year published by firms listed on the Indonesia Stock Exchange (IDX) were analyzed. Text data were processed using orange data mining software to calculate word frequencies representing sustainability-related issues, which were then categorized into four corporate social responsibility (CSR) dimensions: environmental, social–labor, social–human rights, and social–society. The findings reveal that environmental themes dominate sustainability reporting (54.6%), followed by social–labor (28.7%), social–human rights (9.6%), and social–society (7.1%). The energy and basic materials sectors exhibit the highest reporting intensity, while the consumer and property sectors are less expressive. These results suggest that sustainability reporting in Indonesia remains compliance-driven, emphasizing measurable environmental and labor aspects over normative social concerns. 
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Keywords: sustainability report; textual analysis; text mining; word frequency analysis

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Section: Research Articles
Language : EN
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