Deforestasi dalam Pelaporan Keberlanjutan: Scoping Review Bukti dari Indonesia
DOI:
https://doi.org/10.54065/jss.6.2.2026.1304Keywords:
Deforestasi, Pengungkapan Keberlanjutan, Pelaporan Non-Keuangan, Akuntabilitas Publik, IndonesiaAbstract
Urgensi penelitian ini adalah untuk memberikan pemahaman yang komprehensif dan mendalam mengenai praktik pelaporan keberlanjutan terkait deforestasi di Indonesia guna meningkatkan transparansi, akuntabilitas, serta mendukung upaya pelestarian lingkungan secara berkelanjutan. Rangkaian banjir dan longsor di Sumatra pada akhir 2025 membuat isu deforestasi kembali disorot, tidak hanya sebagai isu lingkungan, tetapi juga isu akuntabilitas publik karena menyangkut keputusan tata kelola lahan. Studi ini bertujuan untuk memetakan bukti (2020-2025) tentang bagaimana deforestasi/kehilangan hutan dibahas dalam sustainability reporting dan pelaporan non-keuangan lain di Indonesia, serta menemukan celah bukti yang menghambat komparabilitas dan akuntabilitas. Metode yang digunakan adalah tinjauan pendahuluan berpedoman PRISMA-ScR. Pencarian dilakukan melalui Google Scholar menggunakan Publish or Perish dengan kueri yang telah ditetapkan, lalu dilakukan deduplikasi, penyaringan dua tahap (judul/abstrak dan full text), pemetaan kata kunci dengan VOSviewer, serta charting dalam tabel ekstraksi. Hasil menunjukkan hanya sedikit sumber yang lolos hingga tahap charting (n=2), dan deforestasi lebih sering muncul sebagai narasi tanggung jawab dibanding informasi yang spesifik dan mudah ditelusuri. Studi ini berkontribusi dengan peta bukti ringkas dan penekanan elemen minimum pengungkapan agar informasi deforestasi lebih berguna untuk pengawasan dan akuntabilitas.
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