Influence of Sustainability Transparency, Social Efforts, and Ownership on Reputation of ASRRAT Winners
Keywords:
Transparency, Sustainability Report, Social Performance, Ownership Structure, Corporate Reputation, ASRRATAbstract
This research aims to analyze the transparency of sustainability reports and its influence on corporate reputation, with a case study of PT Vale Indonesia Tbk, PT Timah Tbk, and PT MRT Jakarta as recipients of the 2024 ASRRAT Gold Rating. Using a descriptive qualitative approach, data was obtained from sustainability reports, 2023 annual reports, and official documents available on company websites and NCSR publications. The analysis shows that each company has a different reporting approach, which is influenced by ownership structure and operational context. PT Vale combines global standards and local values, PT Timah follows government policy as an SOE, and PT MRT Jakarta adapts its strategy to the needs of urban communities. Transparency in reporting not only includes technical data, but also reflects a commitment to openness, accountability and building long-term relationships with stakeholders. All three successfully demonstrated that transparency, if practiced consistently, is an important element in building a credible reputation. This research confirms that good sustainability reporting is not just an administrative obligation, but a strategic part of a company's efforts to create a competitive advantage in a business era that increasingly demands social and environmental responsibility.
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