Pengaruh kinerja lingkungan, sosial, dan tata kelola (ESG) terhadap penilaian keberlanjutan perusahaan (CSA)
DOI:
https://doi.org/10.24002/senapas.v3i1.12602Keywords:
ESG, CSA, Corporate Sustainability, Governance, InvestorAbstract
Praktik keberlanjutan berbasis Environmental, Social, and Governance (ESG) semakin mendapat perhatian sebagai determinan utama dalam menilai kinerja jangka panjang perusahaan. Penelitian ini bertujuan untuk menguji pengaruh penerapan ESG terhadap Corporate Sustainability Assessment (CSA) pada perusahaan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif, data sekunder dikumpulkan melalui IDX Sustainability dan laporan keberlanjutan perusahaan, kemudian dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa ESG berpengaruh positif dan signifikan terhadap CSA dengan koefisien determinasi (R²) sebesar 0,927, yang berarti 92,7% variasi CSA dapat dijelaskan oleh penerapan ESG. Temuan ini menegaskan bahwa integrasi ESG tidak hanya meningkatkan legitimasi dan reputasi, tetapi juga memperkuat kepercayaan investor terhadap keberlanjutan perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan dan regulator, sekaligus membuka ruang bagi penelitian lanjutan yang memasukkan variabel eksternal dan faktor makroekonomi untuk memperoleh gambaran yang lebih komprehensif.
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