Implementation of Environment Social and Governance for Issuers on the Indonesia Stock Exchange

Authors

  • Umi Hidayatun Universitas Aisyiyah Yogyakarta
  • Hendrato Setiabudi Nugroho Universitas Aisyiyah Yogyakarta

Keywords:

Environmental, Social and Governance

Abstract

Social and environmental problems arise because of the incompatibility of cultural or societal elements, where the problems of environmental damage, poverty and unemployment become big problems if left unchecked. Given these problems, companies are required to play a role in overcoming and anticipating the addition of these problems. As a form of role in supporting sustainable development, companies are required to be open and convey their economic, environmental and social impacts openly by disclosing Environmental, Social and Governance (ESG) reports. This study aims to find out how the implementation of Environmental, Social and Governance in listed companies. This study uses a qualitative approach with the type of data used secondary data. The population in this study are all issuers on the Indonesia Stock Exchange. This research method uses a purposive sampling technique by taking a sample of issuers who have obtained ESG scores on the Indonesia Stock Exchange. The results of this study indicate that the listed issuers have implemented ESG as a whole. There are 80% of issuers that have implemented Environmental, Social and Governance with an ESG assessment that has been analyzed.

References

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Published

2023-12-31