Semiotic Analysis of Sustainability Reporting Disclosure

Maelfi Maelfi () and Herlina Helmy
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Maelfi Maelfi: Universitas Negeri Padang
Herlina Helmy: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 132-143 from Springer

Abstract: 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.

Keywords: Semiotic Analysis; Sustainability Report Disclosure; Rhetoric (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_13

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DOI: 10.2991/978-94-6463-839-4_13

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