Analisis Aspek Keberlanjutan terhadap Implementasi Tata Kelola yang Baik: Studi Kasus PT ABC
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Keberlanjutan menjadi salah satu komponen penilaian tata kelola perusahaan pada ASEAN Corporate Governance Scorecard (ACGS) versi 2 Maret 2024. Jika perusahaan kurang melakukan pengungkapan aspek keberlanjutan, masuknya keberlanjutan sebagai salah satu komponen penilaian pada ACGS menurunkan skor pada Bagian B dan total skor penilaian tata kelola perusahaan dan menunjukkan penurunan dalam penerapan tata kelola yang baik. Penelitian ini bertujuan untuk menganalisis kepatuhan pengungkapan aspek keberlanjutan pada perusahaan pertambangan di Indonesia dan penyebab ketidakpatuhan terhadap ACGS. Penelitian ini menggunakan teori kepatuhan dan teori legitimasi untuk menjelaskan penyebab ketidakpatuhan dan alasan pengungkapan aspek keberlanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus pada PT ABC. Data sekunder digunakan untuk menghitung skor pengungkapan aspek keberlanjutan menggunakan Bagian B – Keberlanjutan dan Ketahanan dari ACGS (versi 2024). Hasil analisis konten dari data tersebut dan transkrip wawancara dengan manajemen perusahaan digunakan untuk menganalisis perbedaan antara pengungkapan yang telah dilakukan dengan pengungkapan ideal berdasarkan ACGS Bagian B dan penyebab perbedaan tersebut. Hasil penelitian ini menunjukkan bahwa PT ABC belum sepenuhnya memenuhi pengungkapan ideal berdasarkan ACGS Bagian B, termasuk pengungkapan minimum berdasarkan Level 1. PT ABC mematuhi 93% dari total pengungkapan pada ACGS Bagian B. Ketidakpatuhan terhadap pengungkapan berdasarkan ACGS Bagian B terjadi pada pertanyaan B.6.3 pada Level 1, dan pertanyaan penalti (P)B.1.1 pada Level 2. Ketidakpatuhan tersebut disebabkan karena informasi yang tidak diungkapkan merupakan informasi yang tidak wajib diungkapkan berdasarkan regulasi yang berlaku di Indonesia, dan merupakan informasi yang bersifat commercially sensitive.
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