Analisis Pengungkapan Green Accounting Pada Sustainability Report Pt Sinergi Gula Nusantara

Putri, Pradita Andina Kurnia (2025) Analisis Pengungkapan Green Accounting Pada Sustainability Report Pt Sinergi Gula Nusantara. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Meningkatnya isu lingkungan mendorong perusahaan untuk menerapkan prinsip Environmental, Social, and Governance (ESG) melalui penyusunan sustainability report sebagai bentuk akuntabilitas, sebagaimana diatur dalam POJK No. 51 Tahun 2017, meskipun pengungkapan aspek lingkungan di Indonesia masih cenderung bersifat deskriptif. Penelitian ini bertujuan untuk menganalisis pengungkapan green accounting dalam Sustainability Report PT Sinergi Gula Nusantara (SGN) tahun 2023 serta menilai penerapan prinsip akuntabilitas dan transparansi pada perusahaan BUMN sektor pangan yang meraih penghargaan Asia Sustainability Reporting Rating (ASRRAT) 2024. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen dan wawancara dengan pihak terkait, dengan mengacu pada POJK No. 51 Tahun 2017, GRI Standards topik spesifik, dan konsep green accounting. Hasil penelitian menunjukkan bahwa PT SGN telah mengungkapkan praktik green accounting melalui pengelolaan limbah, efisiensi energi dan air, pemanfaatan biomassa, serta pengendalian emisi, yang mencerminkan kepatuhan terhadap regulasi dan standar pelaporan keberlanjutan. Penelitian ini menyimpulkan bahwa pengungkapan green accounting PT SGN telah mencerminkan prinsip akuntabilitas dan transparansi, namun masih diperlukan peningkatan kualitas penyajian data lingkungan agar lebih terukur dan informatif.

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