Penerapan ESG Committee, Governance, Risk Management serta Metric dan Target pada Laporan Keberlanjutan PT Pertamina Patra Niaga Tahun 2023-2024

Stefany Darmawan, Carmel Meiden

Sari


Perubahan iklim telah menjadi salah satu isu global yang memiliki dampak signifikan terhadap stabilitas ekonomi, keberlanjutan bisnis, serta kinerja keuangan perusahaan. Risiko terkait perubahan iklim, baik risiko fisik maupun risiko transisi, semakin memengaruhi nilai perusahaan dan keputusan investasi, khususnya pada sektor energi yang memiliki tingkat eksposur lingkungan yang tinggi. Untuk meningkatkan transparansi dan konsistensi pengungkapan risiko iklim, International Sustainability Standards Board (ISSB) menerbitkan standar IFRS S2: Climate-related Disclosures sebagai kerangka global dalam pelaporan risiko dan peluang terkait iklim. Penelitian ini bertujuan untuk menganalisis tingkat penerapan standar IFRS S2 pada laporan keberlanjutan PT Pertamina Patra Niaga Tahun 2023, khususnya pada empat pilar utama yaitu governance, strategy, risk management, serta metrics and targets, serta mengkaji peran ESG Committee dalam mendukung kualitas pengungkapan risiko iklim perusahaan. Penelitian ini menggunakan pendekatan mixed-method dengan desain sequential explanatory yang menggabungkan metode kualitatif dan kuantitatif. Data diperoleh melalui analisis dokumen laporan keberlanjutan PT Pertamina Patra Niaga Tahun 2023, standar IFRS S2, serta wawancara mendalam dengan informan yang relevan. Analisis kualitatif dilakukan melalui thematic analysis untuk mengidentifikasi praktik tata kelola dan manajemen risiko iklim perusahaan, sedangkan analisis kuantitatif dilakukan dengan mengukur tingkat kesesuaian pengungkapan berdasarkan indikator IFRS S2. Hasil penelitian diharapkan memberikan gambaran mengenai kesiapan perusahaan energi di Indonesia dalam mengimplementasikan standar pelaporan iklim global serta menunjukkan pentingnya peran tata kelola keberlanjutan, khususnya ESG Committee, dalam meningkatkan transparansi pengungkapan risiko iklim dan mendukung pencapaian SDG 13: Climate Action.
Kata kunci: IFRS S2, ESG Committee, Climate-related Disclosure, Sustainability Reporting, Risk Management, SDG 13.

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Referensi


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DOI: https://doi.org/10.37531/mirai.v11i1.11779

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