Name : Intan Nurmaya

NIM : 632002020081

Class : S1-Akuntansi Pertanggungjawaban Sosial (CA)

Commentary Paper

Title : General Disclosures

Author : Fitria Rahmawati, Fransisca Joana Tampubolon

Commentary Paper :

 The suitability between the title and content of the paper is quite good in explaining
the material about General Disclosures, where the author has explained that this paper
is disclosure of a company through its organizational profile, strategy, ethics and
integrity, governance, stakeholder engagement, reporting practices, and actual
implementation. This paper shows that there are many benefits that can be drawn from the
existence of general disclosures based on GRI for all parties, both internal and external. With
GRI-based reporting, it can increase company credibility and business sustainability
performance. And with the implementation of PT Mayoran Indah, it can increase the real
understanding of how a company implements general disclosures based on GRI reporting.
 In this paper, there is an abstract that is quite specific and represents the content of the
paper.
 For a systematic, well-structured and clear report, starting from the research title,
author's name, abstract, introduction, discussion, closing, references and citations in
the study.
 The explanation of the material is quite clear and informative, the paper also includes
a complete implementation of the General Disclosures at PT Mayora Indah Tbk. The
implementation at PT Mayoran Indah is an example of the application of GRI-based
general disclosures. Where PT Mayoran Indah has published a Sustainability Report
with the aim of communicating policies, strategies, efforts, achievements, and
challenges faced by PT Mayoran Indah in running a sustainable business and
contributing to the achievement of the Sustainable Development Goals (SDGs).