ANALISIS POTENSI PENERAPAN STANDAR AUDIT KEBERLANJUTAN DI INDONESIA SLR
DOI:
https://doi.org/10.51903/f6znmj64Keywords:
ISSA5000, Standar Audit, KeberlanjutanAbstract
Penelitian ini bertujuan untuk menganalisis potensi penerapan standar audit keberlanjutan ISSA5000 dan AA1000 dalam meningkatkan jaminan keberlanjutan pada perusahaan di Indonesia. Audit keberlanjutan yang kredibel menjadi kebutuhan penting di tengah meningkatnya kekhawatiran terhadap praktik greenwashing yang dilakukan oleh perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif melalui pendekatan Systematic Literature Review (SLR) dengan teknik PRISMA untuk mengidentifikasi dan menelaah 25 artikel yang relevan. Hasil penelitian menunjukkan bahwa kedua standar memiliki kerangka kerja yang jelas dan prinsip dasar seperti inklusivitas, materialitas, responsivitas, dan dampak, yang dapat memperkuat kredibilitas laporan keberlanjutan serta mengurangi praktik greenwashing, dan meningkatkan akuntabilitas serta transparansi dalam laporan keberlanjutan perusahaan. Namun, sejumlah tantangan yang dihadapi meliputi kurangnya pemahaman terhadap standar, keterbatasan sumber daya, dan belum adanya regulasi nasional yang mewajibkan audit keberlanjutan. Oleh karena itu, penelitian selanjutnya disarankan melakukan studi empiris langsung terhadap implementasi standar tersebut di Indonesia serta melibatkan literatur non-Inggris dan database yang lebih luas untuk memperkaya analisis.
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