Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT
PTユニリーバ・インドネシアとPTプルタミナにおけるサステナビリティ会計とESG開示：ASRRAT受賞企業として (AI 翻訳)
null Dela Wahyu Putri Awanda, null Ida Bagus Ketut Bayangkara
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの大手企業2社（ユニリーバ・インドネシア、プルタミナ）におけるサステナビリティ会計とESG開示の実践を分析。両社ともGRI基準に沿った排出削減、再生可能エネルギー、コミュニティ支援の取り組みを開示し、SDGs達成に貢献している。コスト課題はあるが、透明性の高いESG報告が長期的価値と競争力を強化することを示した。
English
This study analyzes sustainability accounting and ESG disclosure at two major Indonesian companies, PT Unilever Indonesia and PT Pertamina, both ASRRAT winners. Both firms disclose emission reductions, renewable energy use, and community empowerment following GRI standards, contributing to SDGs. Despite cost challenges, transparent ESG reporting reduces risk, creates long-term value, and strengthens competitiveness.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシア企業のESG開示事例であり、日本のGX文脈では直接的な関連性は低いが、新興国におけるGRI準拠の開示実践として参考になる。日本企業がASEAN地域で事業展開する際のベンチマークとして活用可能。
In the global GX context
This paper provides case evidence from Indonesian firms on ESG disclosure aligned with GRI, relevant for global discussions on sustainability reporting in emerging markets. It complements ISSB and TCFD frameworks by showing practical implementation in a developing country context.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure practices in Indonesian firms, useful for comparative studies on sustainability reporting in emerging economies.
🏢実務担当者:Offers benchmarks for ESG reporting from Indonesian companies, highlighting integration of GRI standards and SDG alignment.
🏛政策担当者:Illustrates how regulatory incentives (ASRRAT awards) can promote transparent ESG disclosure, relevant for designing national sustainability reporting policies.
📄 Abstract（原文）
This study aims to analyze the implementation of sustainability accounting and ESG disclosure at PT Unilever Indonesia and PT Pertamina as ASRRAT winning companies, focusing on the extent to which both companies integrate sustainability principles into their business strategies and operations, as well as their contribution to achieving the Sustainable Development Goals (SDGs). Using a qualitative approach through meta-analysis and literature study methods, this study analyzes secondary data from scientific articles and trusted publications obtained through Google Scholar. The results of the study show that both companies have successfully implemented ESG principles that focus on reducing emissions, renewable energy, and empowering communities, by following international standards such as GRI. Despite facing cost challenges, both were able to demonstrate that transparent and structured ESG reporting not only reduces risk, but also creates long-term value and strengthens the company's competitiveness, making them examples of best practices in sustainability and ESG reporting that support the achievement of SDGs.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.32585/jbfe.v6i1.6554first seen 2026-05-05 19:08:17
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