Harmonisasi PSPK 1-2 dan GRI Standards: Menuju sistem pelaporan keberlanjutan nasional yang terintegrasi

Amrie Firmansyah

doi:10.54957/jurnalku.v5i3.1860

Penulis

Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v5i3.1860

Kata Kunci:

GRI Standards, Institutional Theory, PSPK 1-2, Standard Harmonization, Stakeholder Theory, Sustainability Accounting, Systemic Sustainability

Abstrak

Transformasi global menuju tata kelola berkelanjutan menuntut penyelarasan standar pelaporan antara kerangka internasional dan nasional. Penelitian ini bertujuan untuk menganalisis keselarasan dan perbedaan substansial antara Pernyataan Standar Pengungkapan Keberlanjutan (PSPK) 1–2, yang diadopsi dari IFRS S1–S2 oleh Ikatan Akuntan Indonesia, dengan GRI Standards yang dikembangkan oleh Global Reporting Initiative. Pendekatan kualitatif digunakan melalui metode analisis konten dan pemetaan kebijakan terhadap dokumen resmi kedua standar guna menilai kesesuaian prinsip, struktur pelaporan, dan ruang lingkup pengungkapan dalam konteks pengembangan sistem pelaporan keberlanjutan nasional. Hasil penelitian menunjukkan bahwa PSPK 1-2 dan GRI Standards memiliki tingkat keselarasan yang tinggi pada aspek tata kelola, manajemen risiko, serta pengungkapan metrik dan target emisi gas rumah kaca. Keduanya menekankan prinsip transparansi, relevansi, dan keterbandingan sebagaimana diatur dalam kerangka Task Force on Climate-related Financial Disclosures (TCFD). Perbedaan utama terletak pada orientasi materialitas: PSPK 1–2 berfokus pada financial materiality yang ditujukan bagi investor dan regulator, sedangkan GRI menekankan impact materiality yang berorientasi pada dampak sosial dan lingkungan. Secara teoretis, harmonisasi kedua standar dapat dijelaskan melalui teori pemangku kepentingan, teori institusional, dan konsep keberlanjutan sistemik. Temuan ini menegaskan bahwa harmonisasi PSPK-GRI bukan sekadar penyelarasan teknis, tetapi juga merupakan transformasi paradigmatik dalam praktik akuntansi keberlanjutan di Indonesia.

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