COMPARISON OF SUSTAINABILITY REPORTS OF CONSUMER NON-CYCLICALS SECTOR

Abstract

The objective of this study is to investigate how sustainability principles are integrated into the operational aspects of companies in the consumer non-cyclicals sector in Indonesia. Sustainability reports play a vital role as communication tools in addressing environmental and social challenges. The study concentrates on four prominent companies (Unilever, Mayora, Campina, Cimory) and employs a case study approach, analyzing the 2022 Sustainability Reports through document analysis. Thematic coding and narrative construction are used for data analysis, revealing similarities in report structures and differences in themes and emphases. Unilever distinguishes itself with a strong commitment to sustainability and adherence to GRI standards. As a result, companies in the primary consumer sector can learn from Unilever's practices to improve their performance and make a positive impact on the environment and society. This descriptive-qualitative study lays the groundwork for further research by expanding the sample of companies.