Analisis Penerapan CSR dan Sustainability Reporting: Studi Kasus Peningkatan Keberlanjutan pada PT Pertamina (Persero)
DOI:
https://doi.org/10.61722/jemba.v1i4.541Keywords:
Corporate Social Responsibility, CSR Analysis, Sustainability Reporting, CSR Implementation, BUMN.Abstract
Corporate Social Responsibility (CSR) and Sustainability Reporting (SR) are important strategic elements for companies in creating sustainable value, especially for State-Owned Enterprises (SOEs) that have a significant role in social and environmental development. This study aims to analyze the implementation of CSR and Sustainability Reporting in one of the SOEs in Indonesia, with a focus on PT Pertamina (Persero). The research method uses a qualitative approach through document analysis of the 2022 Sustainability Report. The results show that PT Pertamina has integrated CSR and SR into its business strategy to support the achievement of Sustainable Development Goals (SDGs). The study also reveals that the synergy between CSR and SR has a positive impact on corporate reputation, stakeholder engagement, and operational sustainability. This study confirms the importance of sustainability commitments for SOEs in carrying out social responsibility and environmental management, and provides recommendations for improving sustainability reporting through increased disclosure of more detailed data and periodic evaluation of CSR programs.
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