Febriana, Sella and Dr. Syaiful Iqbal, SE., M.Si., Ak (2024) Literature Review: Alat Ukur Sustainability Reporting. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan mengidentifikasi dan mengevaluasi alat ukur sustainability reporting yang paling rasional dan paling banyak digunakan oleh perusahaan. Dengan melakukan tinjauan literatur terhadap 62 artikel jurnal terindeks Scopus menggunakan pendekatan (SLR) dengan mengikuti framework PRISMA. Temuan utama menunjukkan bahwa Global Reporting Initiative (GRI) adalah alat ukur yang paling sering digunakan, diikuti oleh Sustainability Accounting Standards Board (SASB), Carbon Disclosure Project (CDP), Integrated Reporting (IR), dan Life Cycle Assessment (LCA). Penelitian ini menyoroti pentingnya memilih alat ukur yang sesuai dengan kebutuhan dan konteks perusahaan. Hasilnya dapat membantu perusahaan meningkatkan transparansi, akuntabilitas, dan kinerja keberlanjutan. Penelitian ini tidak hanya berkontribusi pada pengembangan teori tetapi juga memiliki implikasi praktis yang signifikan untuk kebijakan dan praktik pelaporan keberlanjutan. Penelitian ini memberikan kontribusi signifikan dalam bidang pelaporan keberlanjutan dengan menyediakan analisis komprehensif terhadap berbagai alat ukur yang ada.
English Abstract
This study aims to identify and evaluate the most rational and most widely used sustainability reporting measurement tools by companies. By conducting a literature review of 62 Scopus indexed journal articles using the (SLR) approach by following the PRISMA framework. The main findings show that the Global Reporting Initiative (GRI) is the most frequently used measurement tool, followed by the Sustainability Accounting Standards Board (SASB), Carbon Disclosure Project (CDP), Integrated Reporting (IR), and Life Cycle Assessment (LCA). This research highlights the importance of selecting measurement tools that are appropriate to the needs and context of the company. The results can help companies improve transparency, accountability and sustainability performance. This research not only contributes to theory development but also has significant practical implications for sustainability reporting policies and practices. This research makes a significant contribution to the field of sustainability reporting by providing a comprehensive analysis of various existing measurement tools.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052302 |
| Uncontrolled Keywords: | Sustainability reporting, Literature review, Measurement tools |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 09 Oct 2024 02:04 |
| Last Modified: | 09 Oct 2024 02:04 |
| URI: | http://repository.ub.ac.id/id/eprint/230414 |
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Text (DALAM MASA EMBARGO)
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