A Sustainability Reporting Framework For Villages Based on The Global Reporting Initiative (GRI): A Case Study of Tulungrejo Village
DOI:
10.47353/ecbis.v4i3.326Published:
2026-04-15Downloads
Abstract
This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Keywords:
GRI Standards Implementation Framework Local Governance Materiality Village Sustainability ReportingReferences
Elkington, J. (1998). Cannibals with forks: The triple bottom line of 21st century business. New Society Publishers.
Global Reporting Initiative. (2021). GRI 1: Foundation 2021. Global Sustainability Standards Board.
Global Reporting Initiative. (2021). GRI Standards 2021 (Consolidated set). Global Sustainability Standards Board.
Leal Filho, W., et al. (2019). Using the Sustainable Development Goals towards a better understanding of sustainability challenges. Journal of Cleaner Production.
United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development.
Pemerintah Desa Tulungrejo. (2024a). Peraturan Desa Tulungrejo Nomor 01 Tahun 2024 tentang Laporan Pertanggungjawaban Realisasi Pelaksanaan APBDes Tahun Anggaran 2023.
Pemerintah Desa Tulungrejo. (2024b). Peraturan Desa Tulungrejo Nomor 5 Tahun 2024 tentang Perubahan Rencana Kerja Pemerintah Desa (RKPDes) Tahun 2024.
Pemerintah Desa Tulungrejo. (2024c). Peraturan Desa Tulungrejo Nomor 6 Tahun 2024 tentang Anggaran Pendapatan dan Belanja Desa Perubahan (APBDes-P) Tahun 2024.
Pemerintah Desa Tulungrejo. (2024d). Peraturan Desa Tulungrejo Nomor 7 Tahun 2024 t entang Anggaran Pendapatan dan Belanja Desa (APBDes) Tahun 2025.
Pemerintah Desa Tulungrejo. (2024e). Profil Desa Tulungrejo 2024 (Revisi).
Pemerintah Desa Tulungrejo. (2025a). Peraturan Desa Tulungrejo Nomor 01 Tahun 2025 tentang Laporan Pertanggungjawaban Realisasi Pelaksanaan APBDes Tahun Anggaran 2024.
Pemerintah Desa Tulungrejo. (2025b). Peraturan Desa Tulungrejo Nomor 02 Tahun 2025 tentang Perubahan Rencana Kerja Pemerintah Desa (RKPDes) Tahun 2025.
Pemerintah Desa Tulungrejo. (2025c). Pendataan “Tebas Sampah”: Tulungrejo Bebas Limbah dan Sampah 2025.
Purvis, B., Mao, Y., & Robinson, D. (2019). Three pillars of sustainability: A critical review. Sustainability Science.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
Sukoharsono, E. G., & Andayani, W. (2021). Akuntansi keberlanjutan.
Badan Pusat Statistik. (2022). Statistik Indonesia 2022.
Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi. (2024). Laporan realisasi dana desa 2024.
License
Copyright (c) 2026 Fariz Yusuf Rafi, Eko Ganis Sukoharsono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
