Analysis of Sustainability Report Disclosure and Sustainability Performance in Energy, Oil, and Gas Cluster BUMN Companies
DOI:
https://doi.org/10.56442/s9q8z354Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengungkapan Sustainability Report (SR) dan kinerja keberlanjutan pada PT Perusahaan Listrik Negara (Persero) dan PT Pertamina (Persero). Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Variabel yang diteliti meliputi Sustainability Report dan kinerja keberlanjutan. Hasil dari penelitian tersebut menunjukkan bahwa tingkat pengungkapan Sustainability Report (SR) PT Perusahaan Listrik Negara (PLN) dan PT Pertamina menunjukkan peningkatan yang positif. PT PLN mencatat peningkatan dari 84% pada tahun 2021 menjadi 88% pada tahun 2022. Sementara itu, PT Pertamina mencatat peningkatan dari 88% pada tahun 2021 menjadi 100% pada tahun 2022. Peningkatan ini mencerminkan komitmen dan upaya perusahaan dalam meningkatkan transparansi dan akuntabilitas terkait keberlanjutan. Penelitian ini menambah pengetahuan tentang pengungkapan SR dan kinerja keberlanjutan pada BUMN klaster energi, minyak dan gas. Hasil penelitian ini dapat meningkatkan kesadaran perusahaan akan pentingnya keberlanjutan. Perusahaan dapat menyadari bahwa kinerja keberlanjutan dapat meningkatkan reputasi perusahaan dan meningkatkan kepercayaan dari pemangku kepentingan.
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