Perkembangan pelaporan berkelanjutan di Indonesia
DOI:
https://doi.org/10.54957/jolas.v4i6.737Kata Kunci:
Pelaporan keberlanjutan, Pelaporan terintegrasi, Scoping review, Standar pelaporan keberlanjutanAbstrak
Kekhawatiran yang meningkat akibat aktivitas manusia terhadap lingkungan menyebabkan munculnya tuntutan akuntabilitas dan transparansi dalam pelaporan kinerja perusahaan. Hal tersebut memunculkan inisiasi baru untuk melaporkan aspek lingkungan dan sosial dalam pelaporan perusahaan selain informasi keuangan. Penelitian ini bertujuan untuk mengulas perkembangan pelaporan berkelanjutan di Indonesia. Metode yang digunakan dalam penelitian ini adalah scoping review dengan menggunakan data yang bersumber dari literatur terkait selama periode tahun 2018 sampai dengan tahun 2023. Hasil penelitian menunjukkan bahwa penerapan pelaporan keberlanjutan di Indonesia telah mengalami perkembangan yang signifikan terutama dengan diterbitkannya Peraturan OJK No. 51/POJK.03/2017. Selain itu, pelaporan terintegrasi merupakan perkembangan dari laporan keberlanjutan yang menunjukkan keterkaitan antara aspek keuangan, lingkungan, sosial, dan tata kelola. Walaupun belum ada regulasi yang mengharuskan pelaporan terintegrasi di Indonesia, perusahaan telah mengambil langkah untuk menggabungkan dimensi keuangan dan non-keuangan dalam laporan tahunan mereka.
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Hak Cipta (c) 2024 I Gede Dupopadana, Muhammad Khaidir Arief, Amrie Firmansyah
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