DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN PERUSAHAAN DI ASIA: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.31539/fg5mh148Keywords:
Corporate Environmental Disclosure, Perusahaan Asia, Systematic Literature Review, Stakeholder, KeberlanjutanAbstract
Isu keberlanjutan dan perubahan iklim telah mendorong meningkatnya perhatian terhadap praktik pengungkapan informasi lingkungan oleh perusahaan, khususnya di kawasan Asia. Penelitian ini bertujuan untuk mengkaji perkembangan topik dan faktor-faktor yang memengaruhi pengungkapan informasi lingkungan perusahaan di Asia melalui pendekatan Systematic Literature Review (SLR) terhadap artikel- artikel pada database ScienceDirect terindeks Scopus yang diterbitkan pada periode 2022–2024. Dari proses seleksi yang dilakukan, sebanyak 16 artikel dianalisis secara mendalam menggunakan metode analisis konten dan bibliometrik. Hasil penelitian menemukan delapan topik-topik terbaru yang paling dominan dalam kajian pengungkapan informasi lingkungan. Hasil dari penelitian ini mengidentifikasi dua kelompok utama determinan pengungkapan, yaitu business driver (ukuran dan kinerja perusahaan, kualitas manajemen, serta strategi hijau) dan institutional driver (regulasi pemerintah, tekanan stakeholder, pengaruh sejawat, kepemilikan dan operasional, serta ketersediaan teknologi informasi). Hasil ini menegaskan bahwa pengungkapan informasi lingkungan perusahaan tidak hanya dipengaruhi oleh kondisi internal perusahaan, tetapi juga oleh dinamika eksternal yang kompleks. Studi ini memberikan kontribusi penting bagi pengambil kebijakan, manajemen perusahaan, dan akademisi dalam memahami arah kebijakan dan strategi yang dapat mendorong transparansi dan akuntabilitas lingkungan di Asia.
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