Tren Kualitas Pengungkapan SDGs pada Perusahaan Terbuka Sektor Non-Keuangan di Indonesia
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Abstract
Entitas usaha tidak lagi memadai dengan sekadar menampilkan kinerja finansial; mereka wajib pula mengintegrasikan aspek tanggung jawab sosial dan pelestarian lingkungan ke dalam kerangka strategi bisnisnya. Imbas dari tekanan global ini telah mendorong korporasi untuk meningkatkan taraf keterbukaan informasi, salah satu wujud konkretnya tercermin pada publikasi laporan keberlanjutan. Pengungkapan Sustainable Development Goals (SDGs) menjadi instrumen krusial dalam laporan keberlanjutan untuk menunjukkan kontribusi perusahaan terhadap agenda pembangunan berkelanjutan 2030. Namun, kualitas pengungkapan SDGs di Indonesia masih bervariasi dan kerap bersifat formalitas. Penelitian ini bertujuan menganalisis tren dan signifikansi perubahan kualitas SDGs disclosure pada perusahaan go public sektor non-keuangan di Bursa Efek Indonesia periode 2023-2024. Pendekatan kuantitatif komparatif digunakan dengan teknik purposive sampling terhadap 418 observasi (209 observasi per tahun). Data diperoleh melalui content analysis atas sustainability report, lalu diuji dengan independent sample t-test. Skor rata-rata SDGs disclosure sebesar 24,86 (kategori moderat) dengan peningkatan signifikan pada 2024. Temuan ini menunjukkan bahwa kualitas SDGs disclosure meningkat secara signifikan, mengindikasikan penguatan legitimasi dan sinyal keberlanjutan, meskipun kualitas antarperusahaan masih bervariasi.
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