Pengungkapan ESG Sustainability Report BUMN: Analisis Sistematis Kepatuhan, Variasi Sektoral, dan Implikasinya Terhadap Kinerja Perusahaan
DOI:
https://doi.org/10.55606/jurima.v6i2.7102Keywords:
ESG Disclosure, Sustainability Report, State-Owned Enterprises, Literature ReviewAbstract
This study aims to assess the level of compliance and disclosure practices regarding Environmental, Social, and Governance (ESG) in the Sustainability Reports of State-Owned Enterprises (SOEs) during the 2022–2024 period. A qualitative approach was applied using a literature review method based on the PRISMA framework, involving 20 scientific articles that met the selection criteria. The study’s findings reveal an exponential increase in the number of publications, peaking in 2024 with a total of 10 articles. Key findings indicate that variations in ESG disclosure are influenced by sectoral characteristics; SOEs in the energy sector, which face high environmental risks, tend to emphasize physical indicators such as decarbonization, while SOEs in the financial sector prioritize green financing instruments. Although 65% of the literature indicates that ESG implementation contributes positively to profitability, approximately 35% of studies still identify anomalies or even negative effects.
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