Praktek Pelaporan Keberlanjutan Di Indonesia: Sebuah Telaah Kritis Atas Literatur Terdahulu

Iin Agustina, Hafid Aditya Pradesa

Abstract


Artikel ini bertujuan untuk melakukan telaah kritis terhadap konsep pelaporan keberlanjutan berdasarkan literatur terdahulu. Pelaporan keberlanjutan telah menjadi isu penting dalam konteks bisnis dan tanggung jawab sosial perusahaan. Dalam upaya untuk memahami perkembangan konsep ini, penelitian ini melakukan analisis mendalam terhadap literatur yang telah ada sebelumnya. Metode penelitian yang digunakan adalah studi pustaka, yang melibatkan pencarian, seleksi, dan analisis kritis terhadap artikel, buku, dan jurnal terkait pelaporan keberlanjutan. Konsep-konsep utama yang ditemukan dalam literatur terdahulu, termasuk definisi pelaporan keberlanjutan, tujuan, manfaat, tantangan, dan isu-isu yang relevan, akan dieksplorasi dan dievaluasi secara kritis. Hasil dari penelitian ini diharapkan dapat memberikan wawasan yang lebih mendalam tentang perkembangan konsep pelaporan keberlanjutan dari perspektif literatur terdahulu. Selain itu, penelitian ini juga dapat memberikan pandangan yang lebih jelas tentang arah masa depan penelitian dalam bidang pelaporan keberlanjutan dan kontribusi literatur terdahulu terhadap pemahaman yang lebih baik tentang isu ini. Kesimpulan dari penelitian ini dapat membantu para pemangku kepentingan, peneliti, dan praktisi dalam merumuskan strategi pelaporan keberlanjutan yang lebih efektif dan relevan dalam konteks bisnis yang berkelanjutan.

Keywords


Pelaporan Berkelanjutan, Telaah Kritis, Studi Literatur.

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DOI: https://doi.org/10.24167/jemap.v7i1.10947

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