ANALISIS PENGUNGKAPAN KINERJA DISCLOSURE DAN KINERJA EKONOMI PADA PT BANK PEREKONOMIAN RAKYAT SYARIAH ARSA SEJAHTERA

This study aims to assess the compliance of General Disclosures (GRI 2) and Economic Performance (GRI 200) in the 2024 Sustainability Report of PT BPRS Arsa Sejahtera. The research employs a descriptive qualitative method through in-depth interviews and document analysis. The findings indicate that GRI 2 disclosures remain basic and descriptive, lacking impact evaluation mechanisms, value-chain mapping, and systematic stakeholder engagement. For GRI 200, the reporting only presents direct economic contributions without information on indirect economic impacts, procurement practices, or tax transparency. Managerial commitment and syariah-based values serve as supporting factors, while limitations in human resources, data infrastructure, and technical competence represent major constraints. Overall, the sustainability reporting of BPRS is still in a transitional stage toward more accountable governance practices.