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Abstrak: Haruskah Value Creation Hanya Terdapat pada Integrated Reporting ? Penelitian ini bertujuan untuk mengkaji apakah Integrated Reporting (IR) layak dijadikan media tunggal untuk mengungkapkan value creation , atau ada alternatif lain. Penelitian ini menggunakan metode analisis wacana pada pelaporan berkelanjutan beberapa perusahaan di Indonesia. Hasil penelitian menunjukkan bahwa value creation yang merupakan esensi dari IR tidak harus diungkapkan dalam IR. Hal ini disebabkan karena pengungkapan multiple capitals, value creation , dan informasi keberlanjutan tidak hanya diungkapkan dalam IR. Informasi ini juga terdapat dalam annual report dan laporan berkelanjutan pada perusahaan yang tidak menyajikan IR. Abstra ct : Must Value Creation be Only Included in Integrated Reporting ? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative . This research use d discourse analysis at several companies reporting in Indonesia . The research f inding s show ed that the value creation, that essential in IR, didn’t have t o be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the a nnual r eport and s ustainability r eport of the company which doesn’t make IR.

HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING?