ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PT KALBE FARMA (Tbk) TAHUN 2023-2025
DOI:
https://doi.org/10.33197/bes.vol6.iss1.2026.3702Kata Kunci:
Sustainability Report; GRI Standards, PT Kalbe Farma (Tbk)Abstrak
Studi ini berisi pengungkapan laporan keberlanjutan pada PT Kalbe Farma (Tbk). Metode komparatif digunakan untuk mengevaluasi Laporan Keberlanjutan yang telah dipublikasikan. Analisis dilakukan pada tingkat pengungkapan keberlanjutan selama 3 tahun. Analisis laporan keberlanjutan perusahaan dimulai dari tahun 2022-2025. Analisis konten adalah metode untuk menilai keberlanjutan bisnis perusahaan. Hasilnya menunjukkan perbedaan hasil persentase dari analisis komparatif yang diungkapkan dalam laporan keberlanjutan topik spesifik segi ekonomi, aspek lingkungan dan aspek sosial. Laporan Keberlanjutan PT Kalbe Farma (Tbk) mengacu Standar POJK No. 51/POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021dan GRI Standards. Tingkat pengungkapan topik spesifik pada tahun 2022 – 2025 menunjukkan hasil yang fluktuatif. Hasil temuan tersebut menunjukkan dalam rentang tahun tersebut tidak semuanya mengungkapkan sesuai topik spesifik dalam GRI Standar. Pengungkapan keberlanjutan yang berbeda untuk menunjukkan komitmen terhadap aspek lingkungan, sosial, dan tata kelola (ESG). Hasil dari studi ini diharapkan memberikan insight bagi para pemangku kepentingan, termasuk regulator, investor dalam menentukan strategi keberlanjutan untuk membantu pencapaian tujuan pembangunan berkelanjutan di Indonesia.
Unduhan
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