Scripta Economica: Journal of Economics, Management, and Accounting
Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting

Peran Sustainability Report dalam Memperkenalkan Prinsip ESG pada Tata Kelola Perusahaan

Tiara Maulida Kharisma Dwi Cahya (Unknown)



Article Info

Publish Date
07 Jan 2026

Abstract

Sustainability reports play an important role in introducing Environmental, Social, and Governance (ESG) principles into corporate governance by providing transparent information on sustainability performance covering environmental, social, and ethical governance aspects. This study uses a qualitative approach with literature studies, official reports, and company documentation as the main data sources, without using field or quantitative methods. The results show that sustainability reports can enhance a company's reputation, strengthen internal accountability, and build stakeholder trust, while also serving as a strategic tool in ESG-based decision-making. The data presented in the report enables the evaluation of long-term impacts, the identification of areas for improvement, and the strengthening of a sustainable corporate culture. In addition, sustainability reports encourage industry recognition and awards, which enhance a company's credibility in the public eye. With consistent and systematic publication, sustainability reports become an effective instrument for integrating ESG principles into corporate management strategies, ensuring long-term sustainability, and building effective communication with all stakeholders.

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Journal Info

Abbrev

scripta-economica

Publisher

Subject

Economics, Econometrics & Finance

Description

Scripta Economica: Jurnal Ekonomi, Manajemen, dan Akuntansi adalah jurnal ilmiah yang menerbitkan artikel penelitian, studi empiris, dan tinjauan teoretis di bidang ekonomi, manajemen, dan akuntansi. Jurnal ini bertujuan untuk menjadi platform akademis bagi para peneliti, dosen, mahasiswa, dan ...