ANALISIS PERBANDINGAN PENGUNGKAPAN SUSTAINABILITY REPORT UNTUK MENDUKUNG TRANSPARANSI DAN AKUNTABILITAS PADA PERBANKAN KONVENSIONAL (Studi Empiris PT. Bank BRI Tbk. Dan PT. Bank Mandiri Tbk.)

This study analyzes and compares the disclosure of sustainability reports at PT. Bank BRI Tbk. and PT. Bank Mandiri Tbk. using a descriptive qualitative approach. Secondary data in the form of sustainability reports for the 2023 period were analyzed based on Global Reporting Initiative (GRI) indicators. The results indicate that PT. Bank Mandiri Tbk. has a higher level of disclosure compared to PT. Bank BRI Tbk., particularly in environmental and social aspects. This research is expected to serve as a reference for improving the quality of sustainability reporting in the banking sector.