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p-Index From 2020 - 2025
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All Journal Jurnal Proaksi International Journal of Science and Society (IJSOC)
Setiatin, Tuti
Unknown Affiliation
Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences

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Sustainable Accounting and Environmental, Social, and Governance (ESG) Reporting: Challenges and Implementation in Indonesian Companies Setiatin, Tuti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1453

Abstract

The implementation of sustainable accounting and ESG reporting in Indonesia has become a strategic issue that continues to grow in line with the increasing demand for transparency from both global and domestic stakeholders. However, its implementation still faces various obstacles, both within the company and due to complex external factors. The imbalance in readiness between sectors, limited infrastructure, and minimal data integration are real challenges in realizing comprehensive ESG reporting. This study aims to identify obstacles and accelerate the implementation of ESG in corporate accounting practices in Indonesia. The study was conducted using a qualitative approach and data collection through literature reviews, previous studies, and relevant documents. The data obtained were described descriptively and qualitatively to explore patterns, dynamics, and strategies that can be accepted by the company. The results of the study show that the role of leadership, desire literacy, regulatory support, and multi-party collaboration greatly determine the success of ESG reporting. The implementation of the acceleration strategy requires a comprehensive internal transformation and the use of digital technology. Public policy support and government incentives are key to creating an effective and sustainable ESG reporting ecosystem in Indonesia.
Tanggung Jawab Sosial Perusahaan Menuju Perbankan Berkelanjutan : Tinjauan Literatur Setiatin, Tuti; Safitri, Niken; Zaelani, Rizal; Suaebah, Ebah; Zaky, Muhammad
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6982

Abstract

Main Purpose - This research aims to understand the implementation and impact of Corporate Social Responsibility (CSR) on the financial performance, non-financial performance, and reputation of banks in several countries. Method - The method used was a literature review. The analysis was conducted on 17 journal articles in accordance with the predetermined inclusion criteria from the period 2019 to 2024. Main Findings - The research results indicate that CSR disclosure enhances the reputation and financial performance of banks, and attracts more investors. There is a positive relationship between CSR practices and financial performance, although the results vary. Involvement in CSR also improves risk management and employee loyalty. Theory and Practical Implications - Banks need to integrate CSR practices into their business strategies to improve performance. Policymakers are advised to encourage transparency in the disclosure of CSR information. Novelty - The novelty of this research lies in its emphasis on the importance of CSR in the banking sector to achieve sustainability and financial gains.
Co-Authors Niken Safitri Suaebah, Ebah Zaelani, Rizal Zaky, Muhammad