Amertapama, Harimurti (2024) PELAPORAN BERKELANJUTAN: MENGINTEGRASIKAN ASPEK LINGKUNGAN, SOSIAL, DAN TATA KELOLA DALAM LAPORAN PERUSAHAAN. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini menyelidiki implementasi dan manfaat pelaporan berkelanjutan yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola (ESG) dalam laporan keberlanjutan perusahaan. Penelitian ini akan mengidentifikasi praktik terbaik dan tantangan yang dihadapi perusahaan dalam membuat laporan keberlanjutan yang holistik. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Hasil penelitian menunjukkan bahwa mengintegrasikan aspek Environmental, Social, and Governance (ESG) dalam laporan perusahaan, terutama melalui inisiatif berkelanjutan dan program Corporate Social Responsibility (CSR), tidak hanya memenuhi kebutuhan pelaporan berkelanjutan tetapi juga menciptakan dampak positif yang sejalan dengan prinsip keberlanjutan ESG. Langkah-langkah integrasi ESG meliputi identifikasi materi ESG yang relevan, mengukur dan mengevaluasi kinerja ESG, menerapkan kebijakan berkelanjutan, mengintegrasikan ESG dalam proses pengambilan keputusan, keterlibatan pemangku kepentingan, pelaporan berkelanjutan, dan peningkatan berkelanjutan. Terlepas dari kemajuan, ada tantangan seperti kesulitan pengukuran dan standarisasi, kompleksitas rantai pasokan, kesulitan mengomunikasikan dampak sosial, tekanan keuangan jangka pendek, ketidakpastian peraturan, dan kurangnya sumber daya dan keterampilan. Oleh karena itu, perusahaan perlu menyeimbangkan kebutuhan keuangan jangka pendek dan komitmen terhadap keberlanjutan jangka panjang dan siap menghadapi perubahan peraturan dan mengatasi kendala sumber daya. Kata Kunci: Pelaporan Berkelanjutan, Lingkungan, Sosial dan Tata Kelola (ESG), Pelaporan Perusahaan This research investigates the implementation and benefits of sustainable reporting that integrates environmental, social and governance (ESG) aspects in corporate sustainability reports. This research will identify best practices and challenges faced by companies in creating holistic sustainability reports. This research uses a qualitative approach with descriptive methods. The research results show that integrating Environmental, Social, and Governance (ESG) aspects in corporate reports, primarily through sustainable initiatives and Corporate Social Responsibility (CSR) programs, not only fulfills the need for sustainable reporting but also creates a positive impact that is in line with the principles ESG sustainability. ESG integration steps involve identifying relevant ESG material, measuring and evaluating ESG performance, implementing sustainable policies, integrating ESG in decision-making processes, stakeholder involvement, continuous reporting, and continuous improvement. Despite progress, there are challenges such as measurement and standardization difficulties, supply chain complexity, difficulty communicating social impact, short-term financial pressures, regulatory uncertainty, and lack of resources and skills. Therefore, companies need to balance short-term financial needs and commitment to long-term sustainability and be ready to face regulatory changes and overcome resource constraints. KEYWORDS: Sustainable Reporting, Environment, Social and Governance (ESG), Corporate Reporting
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 07 May 2025 06:38 |
| Last Modified: | 07 May 2025 06:38 |
| URI: | http://repository.untar.ac.id/id/eprint/46655 |
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