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Semiotic Analysis of Sustainability Reporting Disclosure

In: Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022)

Author

Listed:
  • Maelfi Maelfi

    (Universitas Negeri Padang)

  • Herlina Helmy

    (Universitas Negeri Padang)

Abstract

This study aims to analyze the disclosure level of sustainability report PT Perusahaan Gas Negara in 2020. This research is qualitative research using semiotic analysis as a technique. The results show that the disclosure of sustainability report PT Perusahaan Gas Negara using rhetorical narratives through several statements. The rhetoric stories can build a positive image that companies care about social, environmental issues and the triple bottom line concept. This is done to manage stakeholders’ roles as information users and recipients.

Suggested Citation

  • Maelfi Maelfi & Herlina Helmy, 2025. "Semiotic Analysis of Sustainability Reporting Disclosure," Advances in Economics, Business and Management Research, in: Firman Firman & Shuhymee Shuhymee & Rangga Handika & Muhammad Rizky Prima Sakti & Astri Yuza Sari & (ed.), Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), pages 132-143, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-839-4_13
    DOI: 10.2991/978-94-6463-839-4_13
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