Dari Legitimasi menuju Strategi: Tinjauan Pustaka Sistematis tentang Pengungkapan Emisi Karbon di Indonesia
DOI:
https://doi.org/10.54065/jss.6.3.2026.1307Keywords:
Carbon Emission Disclosure, Keberlanjutan Perusahaan, Tata Kelola Perusahaan, Legitimasi, Nilai perusahaanAbstract
Urgensi penelitian ini adalah memahami pergeseran pengungkapan emisi karbon dari sekadar legitimasi menuju strategi korporasi, guna memperkuat keberlanjutan, meningkatkan nilai perusahaan, serta memberikan dasar pengambilan keputusan bagi pemangku kepentingan di Indonesia. Studi ini bertujuan untuk meninjau tren, determinan, dan implikasi strategis praktik Carbon Emission Disclosure (CED) pada perusahaan di Indonesia berdasarkan literatur terbaru. Data dikumpulkan menggunakan metode Systematic Literature Review (SLR) dengan mengikuti protokol PRISMA terhadap 34 artikel jurnal yang dipublikasikan antara tahun 2023 hingga 2025. Kriteria pemilihan jurnal dalam penelitian ini meliputi artikel ilmiah yang terbit pada periode 2023–2025, berasal dari jurnal (bukan skripsi, tesis, atau prosiding), memiliki minimal tiga sitasi, relevan dengan topik carbon emission disclosure pada perusahaan di Bursa Efek Indonesia, serta tersedia secara lengkap (full-text) untuk dianalisis. Data dianalisis menggunakan analisis konten untuk mengidentifikasi pola penelitian, faktor pendorong, serta dampak CED terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa CED terutama dipengaruhi oleh tekanan legitimasi, profitabilitas, karakteristik industri, serta kualitas tata kelola perusahaan. Selain itu, CED memberikan manfaat strategis seperti peningkatan nilai perusahaan, penurunan biaya utang, serta meningkatnya daya tarik bagi investor. Secara praktis, temuan ini mengindikasikan bahwa CED perlu didukung oleh kinerja lingkungan yang nyata agar dapat berfungsi sebagai strategi perusahaan yang kredibel dan berkelanjutan.
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