Refleksi Komparatif Implementasi ESG di Indonesia dan Vietnam: Tantangan, Kebijakan, Prospek

Authors

  • Andi Setyo Pambudi Perbanas Institute, Indonesia
  • Alan Yazid Ali Basjah Perbanas Institute, Indonesia
  • Hasan Ashari Perbanas Institute, Indonesia
  • Eddy Rusman Perbanas Institute, Indonesia
  • Isti Yuli Ismawati Perbanas Institute, Indonesia
  • Yudhi Putro Perbanas Institute, Indonesia

DOI:

https://doi.org/10.58344/locus.v4i9.4855

Keywords:

ESG, energi terbarukan, EPR, greenwashing, UMKM, Indonesia, Vietnam

Abstract

Fenomena pembangunan berkelanjutan di Asia Tenggara memperlihatkan kompleksitas yang signifikan, khususnya di Indonesia dan Vietnam yang menghadapi tekanan lingkungan, sosial, dan tata kelola (ESG). Kedua negara berhadapan dengan degradasi hutan, polusi plastik, risiko greenwashing, dan keterbatasan kapasitas UMKM, meski juga menunjukkan capaian progresif seperti percepatan energi surya di Vietnam dan penerbitan green sukuk di Indonesia. Penelitian ini bertujuan menganalisis secara komparatif implementasi ESG dengan fokus pada lima isu utama: pelajaran transisi energi terbarukan, desain kebijakan Extended Producer Responsibility (EPR), tata kelola hutan dan kepatuhan rantai pasok terhadap European Union Deforestation Regulation (EUDR), standar pelaporan global dalam pencegahan greenwashing, serta integrasi UMKM dalam kerangka keberlanjutan. Urgensi penelitian ini terletak pada meningkatnya tuntutan global terhadap transparansi dan kredibilitas ESG serta kebutuhan pembelajaran lintas negara untuk memperkuat daya saing. Metodologi yang digunakan adalah pendekatan kualitatif komparatif melalui telaah literatur, analisis kebijakan, dan triangulasi sumber dari publikasi akademik serta laporan internasional. Hasil analisis merekomendasikan penguatan insentif energi terbarukan yang terukur, harmonisasi kebijakan EPR lintas negara, pusat kepatuhan EUDR regional, adopsi standar ISSB S1/S2, serta program pembiayaan dan pelaporan proporsional bagi UMKM. Penelitian ini berkontribusi pada literatur ESG lintas negara sekaligus menawarkan rekomendasi praktis untuk memperkuat transformasi keberlanjutan di kawasan.

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Published

2025-09-20

Issue

Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian

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Articles

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Copyright (c) 2025 Andi Setyo Pambudi, Alan Yazid Ali Basjah, Hasan Ashari, Eddy Rusman, Isti Yuli Ismawati, Yudhi Putro

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