Apriwandi and Fahria, A.A. 2022. Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX). Journal of Financial and Behavioural Accounting. 2, 2 (Sep. 2022), 24–36. DOI:https://doi.org/10.33830/jfba.v2i2.4143.2022.