Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Atma Jaya Accounting Reseach (AJAR)
Elvira Trifena Tandungan
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
SUBSTANTIVE ACCOUNTABILITY OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) IMPLEMENTATION AT PT. ANTAM TBK UBPN KOLAKA: A STAKEHOLDER PERSPECTIVE Elvira Trifena Tandungan; Fransiskus Eduardus Daromes
AJAR Vol. 9 No. 02 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/2n625h74

Abstract

This study aims to analyze the accountability of Environmental, Social, and Governance (ESG) implementation at PT ANTAM Tbk UBPN Kolaka based on stakeholder perceptions. The study employs a qualitative approach using an exploratory case study method through interviews, observations, and documentation involving 14 informants, as well as an analysis of PT ANTAM’s Sustainability Reports from 2022 to 2024. The findings indicate that environmental, social, and governance accountability has been implemented through environmental management, community empowerment, employee welfare, compliance, reporting, and oversight. However, several challenges remain, including dynamic environmental conditions, differences in understanding regarding community empowerment programs, and the need for procedural adjustments. Based on the concept of accountability, ESG implementation reflects the dimensions of responsibility, transparency, answerability, and enforcement. Overall, the implementation of ESG at PT ANTAM Tbk tends toward substantive accountability, as the commitments disclosed in the Sustainability Reports are supported by practices identified and described by stakeholders
Co-Authors Fransiskus Eduardus Daromes