Studi Empiris : Analisis Penerapan Sustainability Reporting di Negara-Negara Asia
DOI:
https://doi.org/10.54065/jss.6.1.2026.1073Keywords:
Sustainability Reporting, Global Reporting Initiative, Negara AsiaAbstract
Urgensi penelitian ini yaitu mengingat tekanan global terhadap transparansi ESG di Asia yang semakin ketat, sehingga analisis empiris penerapan sustainability reporting di berbagai negara Asia diperlukan untuk mengidentifikasi kesenjangan pelaporan, menyelaraskan standar seperti GRI dan TCFD, serta mendukung strategi keberlanjutan perusahaan menghadapi risiko iklim dan ekspektasi investor. Penelitian ini bertujuan untuk menganalisis penerapan Sustainability Reporting (SR) di sepuluh negara Asia dan mengidentifikasi faktor-faktor yang mempengaruhi tingkat pengungkapannya. Metode yang digunakan dalam kajian ini adalah studi literatur terhadap berbagai jurnal dan laporan penelitian yang diterbitkan pada tahun 2015-2025 yang membahas pelaksanaan SR di sepuluh negara. Dengan kriteria literatur iklusi dengan kata kunci Sustainability Reporting. Termasuk Indonesia, Vietnam, Singapura, Malaysia, Filipina, Jepang, dan India. Hasil menunjukkan bahwa penerapan SR di Asia masih beragam, yang dipengaruhi oleh kekuatan regulasi, dukungan pemerintah, dan kesadaran perusahaan terhadap prinsip keberlanjutan. Tingkat penerapan tertinggi terlihat di negara seperti Singapura dan Thailand, yang telah mewajibkan pelaporan keberlanjutan berdasarkan standar internasional seperti GRI dan ISSB, dengan laporan yang berkualitas tinggi dan konsisten. Sebaliknya, Pakistan dan Vietnam memiliki tingkat penerapan terendah karena belum memiliki regulasi wajib dan masih terbatas pada inisiatif sukarela. Temuan ini menegaskan perlunya penyelarasan kebijakan, peningkatan kapasitas institusional, serta penelitian lebih mendalam mengenai pengaruh SR terhadap transparansi, kinerja perusahaan, dan pencapaian tujuan pembangunan berkelanjutan.
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