This study aims to reveal in depth the
meaning of the Triple Bottom Line (TBL). To arrive at
the aim of this study, the researcher used a semiotic
paradigm as the research design. The data obtained in
this research comes from the meaning process and also
the deepening of WIKA's sustainability reporting. The
research process uses your mind and heart to get
answers to these research questions. Data collection used
in this research is by using documentation techniques,
library research and internet searching. Most of the
documents collected were written text sourced from
print and online media. The data collection procedure is
in the form of secondary data in the form of corporate
social documents, namely a sustainability report
containing narrative text, photos, tables and graphs
containing an explanation of the company's
sustainability reporting practices. The analysis in this
study is to use Pierce's semiotics, because for Pierce,
humans can communicate by means of signs. Semiotics is
the equivalent of the word logic, because logic must
study how people reason.
This research shows that disclosure of information in the
form of narrative stories is basically done by companies
to form a positive image that WIKA is running its
business activities while still paying attention to the
social and the environment as well as stakeholders. This
is done to control the stakeholders as recipients and
users of information. Many narrative stories on
companies are presented in the main director's speech
points, company profiles, corporate governance reports
and social responsibility reports
Keywords : Triple Bottom Line, Sustainability Repporting, Semiotic