ANALISIS PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENCAPAI SDGS SEKTOR PERBANKAN DI INDONESIA

Authors

  • Rauzatul Jannah Universitas Tarumanagara
  • F.X. Kurniawan Tjakrawala

DOI:

https://doi.org/10.33143/jics.v11i1.4842

Keywords:

Environmental, Social, Governance, SDGs, Bank

Abstract

Environmental, Social, and Governance (ESG) di industri perbankan memainkan peran penting dalam mencapai Tujuan Pembangunan Berkelanjutan. Namun, implementasinya di Indonesia masih menghadapi berbagai kendala, yang dibuktikan dengan meningkatnya risiko salah kelola LST di Indonesia karena peringkat manajemen yang lemah. Tujuan dari penelitian ini adalah untuk mengkaji implementasi ESG di industri perbankan untuk mengetahui tingkat keterbukaan dan akuntabilitasnya dalam mendukung SDGs. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metodologi content analysis, berdasarkan Global Reporting Initiative (GRI) 2021, terhadap 20 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Temuan menunjukkan bahwa komponen tata kelola telah diimplementasikan secara memadai, aspek sosial bervariasi, dan aspek lingkungan masih kurang optimal. Bank-bank BUMN mengungkapkan lebih banyak mengenai praktik-praktik lingkungan, sosial, dan tata kelola mereka dibandingkan dengan bank-bank swasta. Meskipun tren penerapan ESG menguntungkan, masih ada kesenjangan dalam hal transparansi dan kebutuhan untuk meningkatkan perhatian terhadap isu-isu lingkungan. Dengan perbaikan yang lebih lengkap dalam implementasi ESG, industri perbankan dapat memberikan kontribusi yang lebih besar untuk mencapai pembangunan berkelanjutan.

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Published

2025-04-29

Issue

Vol. 11 No. 1 (2025): APRIL 2025

Section

Articles

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