Analisis Penerapan Environmental, Sosial and Governance dalam Laporan Keberlanjutan pada Perusahaan BUMN di BEI 2022-2024
DOI:
https://doi.org/10.55606/jurima.v6i2.7103Keywords:
Environmental, Social, Governance, Sustainability Reports, BEI, BUMNAbstract
This study aims to examine the impact of environmental, social, and governance (ESG) factors on state-owned companies listed on the Indonesia Stock Exchange between 2022 and 2024. Given the growing importance of sustainable business practices, this study focuses on how ESG disclosure can impact financial performance, particularly as measured by return on assets (ROA). Using real-world data, this study analyzes the relationship between these factors, emphasizing the importance of ESG in enhancing a company's reputation and overall financial stability. It is hoped that the findings of this study will provide meaningful insights and practical applications for companies seeking to improve their ESG practices and performance outcomes.
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