ESG PERFORMANCE AND CORPORATE TRANSPARENCY: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.36085/jamekis.v8i3.8724Abstrak
Penelitian ini bertujuan untuk mengeksplorasi hubungan antara kinerja ESG (Environmental, Social, and Governance) dengan tingkat transparansi perusahaan melalui pendekatan Systematic Literature Review (SLR) berbasis metode PRISMA. Dengan menganalisis 10 artikel ilmiah yang diterbitkan antara tahun 2022 hingga 2025, studi ini mengidentifikasi kontribusi ESG dalam menciptakan pelaporan informasi yang kredibel, relevan, dan strategis. Hasil sintesis menunjukkan bahwa kinerja ESG berdampak positif terhadap kualitas keterbukaan informasi perusahaan, kepercayaan investor, serta reputasi organisasi. Namun, implementasinya masih menghadapi berbagai tantangan seperti ketidakterstandaran pelaporan global, greenwashing, dan keterbatasan sumber daya di perusahaan kecil. Studi ini menyimpulkan bahwa ESG tidak hanya menjadi alat pelaporan, tetapi juga mekanisme strategis dalam membangun akuntabilitas dan nilai jangka panjang perusahaan.
Referensi
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