<![CDATA[This research is a qualitative perspective to understand how the issuer applies Environment, Social, and Governance (ESG). The object of this research is Bukit Asam Tbk. The design of this research is a case study, with research variables assessing materiality, carbon disclosure quality, and corporate governance. The data used is the sustainability report for the period 2018-2022 and other secondary data. Sampling is done purposive sampling. Data analysis techniques using content analysis. My stakeholders define materiality as a priority topic, with the biggest stakeholder being customers, shareholders, officials, governments and policymakers; working partners, and suppliers; and the mass media. The environmental aspect is a major material issue. Highest carbon disclosure quality by 2022. The GRK category and the RC1 sub-sector are the highest disclosure quality. The corporate governance has produced an outstanding program in empowering local communities with a SROI ratio of 5.91, winning the Golden PROPER award. It can be concluded that the materiality assessment is good, the quality of disclosure is good and still needs to be improved, corporate governance is good. To the issuer, in order to maintain and improve implementation on ESG.]]>
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