Pengungkapan Perubahan Iklim dalam Laporan Keberlanjutan PT Unilever Indonesia Tbk 2023
-
Shofiatus Sa'diyah
*
Universitas 17 Agustus 1945 Surabaya,
Indonesia
Abstract
This article aims to analyze the application of the 2021 GRI Standards in uncovering issues related to climate change in the 2023 PT Unilever Indonesia Tbk poverty report through qualitative methods. The analysis focuses on aspects of greenhouse gas emissions, energy consumption, and mitigation initiatives, with document analysis as the main technique, referring to the GRI 302 (energy) and GRI 305 (emissions) guidelines. The results reveal that PT Unilever Indonesia Tbk shows a high commitment to desire and transparency in spreading climate change through achieving an 89.45% reduction in greenhouse gas emissions since 2015. Energy efficiency efforts, innovation in production processes, and various mitigation actions taken reflect the level of awareness strong environment. Although there are still obstacles in reporting emissions data indirectly (Scope 3), companies show that the poverty aspect has become a main element in business strategies in dealing with climate change.
References
Suyanto, Mengenal Bursa Karbon di Indonesia. Serang: CV. AA RIZKY, 2023.
S. Shanti and T. G. D. F. Pello, “Pengaruh Pengungkapan Climate Change dan Kinerja Lingkungan Terhadap Kinerja Perusahaan,” Jurnal Rimba : Riset Ilmu Manajemen Bisnis dan Akuntansi, vol. 2, no. 1, pp. 134–145, 2024.
Intergovernmental Panel on Climate Change, “Summary for Policymakers. In: Climate Change 2023: Synthesis Report.A Report of the Intergovernmental Panel on Climate Change. ,” IPCC.
S. J. B. F. Hiung and C. Meiden, “Kualitas Climate Reporting Disclosure Perusahaan Multinasional diDua Sektor Periode 2020-2023,” Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi, vol. 20, no. 2, pp. 20–34, 2023.
M. Carvajal and M. Nadeem, “Financially material sustainability reporting and firm performance in New Zealand,” Meditari Accountancy Research, vol. 31, no. 4, pp. 938–969, 2022.
M. D. Hapsari, “Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan,” Jurnal Ilmiah Akuntansi, pp. 65–72, 2023.
M. Y. R. Pandin, E. S. Imani, D. A. C. Mahadharma, and A. A. Sujarno, “Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022,” Jurnal Ilmiah Manajemen, Ekonomi Bisnis Kewirausahaan, vol. 11, no. 2, pp. 438–461, 2024.
B. A. Chandra and E. R. Shauki, “Evaluasi Pengungkapan Laporan Keberlanjutan,” Owner: Riset & Jurnal Akuntansi, vol. 8, no. 2, pp. 1786–1796, 2024.
M. Iqbal, D. Savitri, L. Nur, R. D. Andini, and P. R. Silalahi, “Peran Perusahaan Multinasional Dalam Meningkatkan Sektor Perekonomian Di Indonesia,” CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis, vol. 3, no. 1, pp. 64–76, 2023.
R. Juanita, R. A. Sumardi, and M. Z. Saleh, “Pemasaran Berkelanjutan : Analisis Strategi Pt Unilever Dalam Memproduksikan Produk Ramah Lingkungan,” Jurnal Manajemen USNI, vol. 9, no. 2, pp. 74–82, 2024.
F. E. Daromes, A. Holly, and M. Loederdy, “Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan,” Wacana Ekonomi: Jurnal Ekonomi, Bisnis dan Akuntansi, vol. 22, no. 1, pp. 1–17, 2023.
D. Limarwati, Y. S. R. Alfiyani, and A. Firmansyah, “Laporan Keberlanjutan: Manfaat Dan Perkembangan Standar,” Jurnalku, vol. 4, no. 1, pp. 101–112, 2024.
A. T. Fahira and N. Sebrina, “Tingkat Materialitas Berdasarkan Kepentingan Stakeholder pada Penyajian Laporan Keberlanjutan.,” JEA:Jurnal Eksplorasi Akuntansi, vol. 6, no. 2, pp. 728–745, 2024.
A. Jupri et al., “Analysis of the Effect of Climate Change on Biodiversity Conditions in West Nusa Tenggara,” Jurnal Biologi Tropis, vol. 24, no. 2, pp. 697–711, 2024.
A. T. Purnawanto, “Membangun Kesadaran Lingkungan Untuk Mitigasi Perubahan Iklim: Perspektif Islam,” Jurnal Pedagagogy, vol. 14, no. 1, pp. 1–19, 2024.
Z. E. Suarja, D. Triwandoyo, V. Zebua, and S. A. L. Tafoana, “Analisis Kritis Studi Literatur Tentang Dampak Perubahan Iklim Terhadap Ketahanan Pangan,” PENARIK: Jurnal Ilmu Pertanian, vol. 1, no. 1, pp. 1–17, 2024.
F. M. Irma and E. Gusmira, “Tingginya Kenaikan Suhu Akibat Peningkatan Emisi Gas Rumah Kaca di Indonesia,” JSSIT: Jurnal Sains dan Sains Terapan, vol. 2, no. 1, pp. 26–32, 2024.
E. Ardelia, “ Proyeksi Penerapan Pajak Karbon dalam Upaya Menekan Emisi GasRumah Kaca Pada Sektor Pertanian dan Perkebunan di Indonesia,” INNOVATIVE: Journal Of Social Science Research, vol. 3, no. 4, pp. 9070–9080, 2023.
D. G. K. Kateren, “Peranan Kawasan Mangrove Dalam Penurunan Emisi Gas Rumah Kaca di Indonesia,” Jurnal Kelautan dan Perikanan Terapan, vol. 1, no. 1, pp. 73–79, 2023.
R. Breliastiti, “Penerapan Standar GRI Sebagai Panduan Penyusunan Laporan Kebrlanjutan Tahun 2020 Perusahaan Sektor Barang Konsumen Primer dan Non-Primer di Bursa Efek Indonesia,” EKOBISMAN: Jurnal Ekonomi Bisnis Manajemen, vol. 6, no. 2, pp. 138–156, 2021.
R. K. Amalia, N. Andy, and A. Firmansyah, “Pengungkapan Aspek Sosial Sesuai Standar GRI 400 Versus Kepercayaan Pemangku Kepentingan,” Akuntansiku, vol. 3, no. 3, pp. 145–156, 2024.
gale Faustina, “Perbandingan Pengungkapan atas Limbah Berdasarkan GRI Standardspada Perusahaan SubsidiaryPupuk Indonesia,” Jurnal Akuntansi, vol. 15, no. 2, pp. 215–225, 2023.
Copyright (c) 2024 Shofiatus Sa'diyah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
.png)
.png)
.jpg)
.jpg)
