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p-Index From 2021 - 2026
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All Journal International Journal of Environmental, Sustainability, and Social Science
Ni Komang Ari Krisnawati
Universitas Warmadewa, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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Sustainability Reporting Analysis at PT Minna Padi Investama Sekuritas TBK Based on the Perspective of Scientific Literature and Sustainable Finance Regulations in Indonesia Ni Komang Ari Krisnawati
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1797

Abstract

This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk with reference to POJK No. 51/POJK.03/2017 and the Global Reporting Initiative (GRI Standards 2021). Using a qualitative descriptive literature review method, data were obtained through content analysis of company reports and literature related to Environmental, Social, and Governance (ESG) practices in the non-banking financial services sector. The results show that the report structure complies with OJK regulations, but the quality of disclosure is still limited. Economic aspects are reported transparently but are not yet linked to sustainability initiatives, social aspects focus on internal employees without community involvement, and environmental aspects only list energy consumption without performance indicators. The governance aspect shows a commitment through ISO 27001 certification, but does not yet have a sustainability committee or independent verification. Overall, Minna Padi's sustainability reporting maturity level is at the developing stage.
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