Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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Semiotic Analysis of Sustainability Reporting Disclosure

(case study of PT Perusahaan Gas Negara Tbk in 2020)

Authors
Maelfi Maelfi1, *, Herlina Helmy1
1Universitas Negeri Padang, Padang, Sumatera Barat, Indonesia
*Corresponding author. Email: maelfimaelfi@gmail.com
Corresponding Author
Maelfi Maelfi
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_13How to use a DOI?
Keywords
Semiotic Analysis; Sustainability Report Disclosure; Rhetoric
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_13How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Maelfi  Maelfi
AU  - Herlina Helmy
PY  - 2025
DA  - 2025/09/16
TI  - Semiotic Analysis of Sustainability Reporting Disclosure
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 132
EP  - 143
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_13
DO  - 10.2991/978-94-6463-839-4_13
ID  - Maelfi2025
ER  -