Implementasi Dimensi Sosial Dan Tata Kelola Esg: Studi Kualitatif Tentang Hak Asasi Manusia, Hubungan Kerja Dan Anti-Korupsi
Keywords:
ESG, Hak asasi manusia, Hubungan KerjaAbstract
Penelitian ini bertujuan menganalisis implementasi dimensi sosial dan tata kelola ESG pada aspek Hak Asasi Manusia (HAM), hubungan kerja, dan anti-korupsi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan metode kualitatif deskriptif dengan analisis isi terhadap laporan tahunan, laporan keberlanjutan, dan informasi publik perusahaan. Sampel penelitian terdiri dari ASII, UNTR, MLIA, HEXA, dan IMPC dengan 15 indikator penilaian dan skala skor 0–2. Hasil penelitian menunjukkan bahwa ASII dan UNTR memperoleh skor tertinggi sebesar 26 dari 30, diikuti IMPC sebesar 21, HEXA sebesar 19, dan MLIA sebesar 16. Perbedaan skor menunjukkan adanya variasi dalam kebijakan, program, dan mekanisme pengungkapan pada aspek HAM, hubungan kerja, dan anti-korupsi. Secara umum, hubungan kerja menjadi aspek yang relatif lebih banyak diungkapkan oleh perusahaan.
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