ESG DISCLOSURE INDEX PT BANK SYARIAH ALADIN: ANALISIS BERBASIS SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB)

Ramlan Indra Nugraha; Nurdelima Gulo; Harry Z Soeratin

doi:10.35194/arps.v4i2.4929

ESG DISCLOSURE INDEX PT BANK SYARIAH ALADIN: ANALISIS BERBASIS SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB)

Ramlan Indra Nugraha, Nurdelima Gulo, Harry Z Soeratin

Abstract

Artikel ini menganalisis index pengungkapan ESG (environmental, social, governance) pada sustainability report PT Bank Syariah Aladin tahun 2023 berdasarkan kerangka SASB (Sustainability Accounting Standards Board). Pengungkapan ESG menjadi aspek kunci dalam manajemen perusahaan modern termasuk perbankan syariah. ESG sejalan dengan tujuan syariah yaitu mencapai maslahah (kesejahteraan umum). Pengungkapan ESG PT Bank Syariah Aladin bertujuan untuk memenuhi standar global, dan mencerminkan nilai-nilai etis Islam. Artikel ini bermaksud untuk menelaah kepatuhan terhadap pengungkapan pada standar yang relevan serta mengukur index pengungkapan ESG PT Bank Syariah Aladin tahun 2023 dengan menggunakan Sustainability Accounting Standards Board (SASB) industri bank komersial. Metode penelitian menggunakan kualitatif pendekatan analisis konten untuk menelaah laporan keberlanjutan perusahaan dan kuantitatif pendekatan indikator ceklis untuk mengukur index pengungkapan ESG perusahaan. Hasil penelitian menunjukan kode SASB aspek environmental FN-CB-410b.1, FN-CB-130a.1, FN-CB-305 telah dipatuhi sebagian, kode SASB pada aspek social FN-CB-240a.1, FN-CB-240a.3, FN-CB-240a.4 telah dipatuhi sebagian, dan kode pada aspek governance FN-CB-510a.1, FN-CB-550a.2 telah dipatuhi secara utuh. Perhitungan skor untuk aspek Environmental sebesar 50%, skor untuk aspek social sebesar 50%, dan skor untuk aspek governance sebesar 100%. Dengan demikian dapat dikatakan PT Bank Syariah Aladin telah melakukan ESG disclosure meskipun terdapat beberapa kode pada SASB yang belum diungkap secara menyeluruh.

This article analyzes the ESG (environmental, social, governance) disclosure index in the sustainability report of PT Bank Syariah Aladin in 2023 based on the SASB (Sustainability Accounting Standards Board) framework. ESG disclosure is a key aspect in modern corporate management including Islamic banking. ESG is in line with the objectives of sharia, namely achieving maslahah (general welfare). ESG disclosure of PT Bank Syariah Aladin aims to meet global standards and reflect Islamic ethical values. This article intends to examine compliance with disclosures on relevant standards and measure the ESG disclosure index of PT Bank Syariah Aladin in 2023 using the Sustainability Accounting Standards

Board (SASB) of the commercial banking industry. The research method uses a qualitative content analysis approach to examine the company's sustainability report and a quantitative checklist indicator approach to measure the company's ESG disclosure index. The results of the study show that the SASB codes for environmental aspects FN-CB-410b.1, FN-CB-130a.1, FN-CB-305 have been partially complied with, the SASB codes for social aspects FN-CB-240a.1, FN-CB-240a.3, FN-CB-240a.4 have been partially complied with, and the codes for governance aspects FN-CB-510a.1, FN-CB-550a.2 have been fully complied with. The score calculation for the Environmental aspect is 50%, the score for the social aspect is 50%, and the score for the governance aspect is 100%. Thus, it can be said that PT Bank Syariah Aladin has carried out ESG disclosure even though there are several codes on SASB that have not been fully disclosed.

Keywords

ESG; SASB; Bank Syariah Aladin; Index Pengungkapan ESG; Laporan Keberlanjutan; ESG Disclosure Index; Sustainability Report

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DOI: https://doi.org/10.35194/arps.v4i2.4929