ASSESSING ESG MATERIALITY THROUGH SUSTAINABILITY REPORT AND STAKEHOLDERS’ PERCEPTIONS
DOI:
https://doi.org/10.29303/akurasi.v9i1.907Kata Kunci:
Materialitas dampak; pelaporan keberlanjutan; bank pembangunan daerah; persepsi pemangku kepentinganAbstrak
Penelitian ini bertujuan mengevaluasi materialitas ESG berdasarkan pengungkapan dalam laporan keberlanjutan dan persepsi stakeholder eksternal pada bank pembangunan daerah. Penelitian menggunakan pendekatan studi kasus kualitatif dengan analisis konten dan analisis tematik yang didukung perangkat lunak NVivo. Data diperoleh dari laporan keberlanjutan bank, wawancara, dan kuesioner yang melibatkan stakeholder eksternal. Hasil penelitian menunjukkan bahwa perusahaan dan stakeholder memberikan perhatian yang lebih besar pada aspek sosial dan tata kelola dibandingkan aspek lingkungan. Sebagian besar topik material ESG menunjukkan prioritas yang relatif sejalan antara kedua perspektif, meskipun masih terdapat perbedaan pada beberapa topik. Secara keseluruhan, pengungkapan ESG perusahaan telah mencerminkan sebagian besar prioritas stakeholder, namun masih terdapat beberapa area yang memerlukan penguatan untuk meningkatkan keselarasan dengan ekspektasi stakeholder.
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Referensi
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