ANALISIS KECUKUPAN POJK 51/2017 SEBAGAI KERANGKA REGULASI PELAPORAN ESG PADA EMITEN SEKTOR KEUANGAN INDONESIA
DOI:
https://doi.org/10.32497/akunbisnis.v8i1.6519Abstract
Pelaporan keberlanjutan (sustainability reporting) merupakan instrumen penting dalam mewujudkan akuntabilitas atas isu lingkungan, sosial, dan tata kelola (ESG). Di Indonesia, POJK No. 51/POJK.03/2017 mewajibkan perusahaan, khususnya sektor jasa keuangan, untuk menyampaikan laporan keberlanjutan. Penelitian ini bertujuan menilai kecukupan POJK 51/2017 sebagai kerangka pelaporan ESG nasional serta kesesuaian nya dengan standar global. Metode yang digunakan adalah kualitatif dengan pendekatan content analysis terhadap sepuluh laporan keberlanjutan emiten sektor keuangan tahun 2023. Penilaian dilakukan atas delapan elemen utama POJK yang mencakup dua dimensi, kelengkapan pengungkapan dan kedalaman substansi. Hasil menunjukkan bahwa meskipun kepatuhan formal cukup tinggi, kualitas pengungkapan ESG masih sangat bervariasi. Hanya sebagian emiten yang menyampaikan pelaporan secara substantif, menyertakan indikator kuantitatif, atau melakukan assurance independen. Temuan ini mengindikasikan bahwa POJK 51/2017 belum sepenuhnya mampu mendorong pelaporan ESG yang strategis dan sesuai dengan praktik global.
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