Panjaitan, Timothy Yehezkiel (2026) Pengembangan Scorecard Untuk Pengukuran Skor Environmental, Social, and Governance (ESG) di Sebuah Perusahaan Penyedia Jasa Kesehatan (Studi Kasus: PT XYZ). Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Transformasi paradigma global menuju keberlanjutan menempatkan konsep Environmental, Social, and Governance (ESG) sebagai kerangka evaluasi utama dalam pengambilan keputusan investasi dan strategi bisnis. Di Indonesia terdapat banyak perusahaan yang telah menjalankan kewajiban pelaporan keberlanjutan, namun belum mendapatkan penilaian dari lembaga pemeringkat independen seperti Morningstar Sustainalytics ataupun S&P Global. Salah satu alasan hal ini terjadi adalah karena ketidak tersediaan alat ukur kinerja sistematis untuk menilai skor ESG dari internal perusahaan yang sepenuhnya sudah lengkap dan sesuai dengan keperluan asesmen dari Morningstar Sustainalytics atau S&P Global. Penelitian ini bertujuan untuk merancang dan melakukan uji coba implementasi scorecard pengukuran ESG pada PT XYZ, sebuah perusahaan Penyedia Jasa Kesehatan yang saat ini belum memiliki alat ukur dan peringkat ESG. Metodologi penelitian mencakup pemetaan standar internasional (GRI, SASB, IFRS), pemetaan standar nasional (IDX), serta regulasi nasional (POJK dan SEOJK), diikuti dengan pembobotan indikator menggunakan metode Borda Count dan evaluasi implementasi keberlanjutan melalui pendekatan Root Cause Analysis (RCA). Pada penelitian, untuk memastikan pembobotan dan materialitas topik yang tepat, dilakukan proses interview bersama dengan corporate secretary dan divisi ESG & Sustainability. Kedua divisi memiliki tanggung jawab terhadap nilai-nilai keberlanjutan perusahaan, dan dapat memberikan expert judgement yang sesuai untuk penelitian. Hasil penelitian menunjukkan bahwa kinerja ESG PT XYZ dapat diukur menggunakan scorecard ESG yang mengevaluasi tujuh topik pengungkapan pada masing- masing pilar lingkungan (E1-E7), pilar sosial (S1-S7), dan pilar tata kelola (G1-G7). Asesmen dilakukan dengan menggunakan skala penilaian 1 hingga 5 dan menghasilkan skor ESG sebesar 3,694 dari 5,000. Skor tersebut mengindikasikan bahwa PT XYZ masih memerlukan pengembangan pada seluruh sub-topik yang teridentifikasi belum optimal. Oleh karena itu, penelitian ini menyajikan analisis kesenjangan pada setiap sub-topik serta merumuskan 94 rekomendasi strategi beserta prioritas implementasinya untuk mendukung peningkatan kinerja ESG PT XYZ. Melalui penerapan penilaian scorecard dan rekomendasi tersebut, PT XYZ diharapkan mampu meningkatkan daya saing di pasar industri jasa kesehatan, memahami posisi eksisting inisiatif ESG perusahaan, dan merancang strategi pengembangan ESG perusahaan kedepannya.
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The global paradigm shift towards sustainability has placed the concept of Environmental, Social, and Governance (ESG) as the main evaluation framework in investment decision-making and business strategy. In Indonesia, there are many companies that have implemented sustainability reporting requirements, but have not yet been assessed by independent rating agencies such as Morningstar Sustainalytics or S&P Global. One reason for this is the lack of a systematic performance measurement tool to assess the ESG scores of internal companies that are fully complete and in line with the assessment requirements of Morningstar Sustainalytics or S&P Global. This study aims to design and test the implementation of an ESG measurement scorecard at PT XYZ, a healthcare service provider that currently does not have ESG measurement and rating tools. The research methodology includes mapping international standards (GRI, SASB, IFRS), mapping national standards (IDX), and national regulations (POJK and SEOJK), followed by indicator weighting using the Borda Count method and evaluation of sustainability implementation through the Root Cause Analysis (RCA) approach. In the study, to ensure the appropriate weighting and materiality of topics, interviews were conducted with the corporate secretary and the ESG & Sustainability division. Both divisions are responsible for the company's sustainability values and can provide expert judgment appropriate for the study. The results of the study show that PT XYZ's ESG performance can be measured using an ESG scorecard that evaluates seven disclosure topics in each of the environmental (E1-E7), social (S1-S7), and governance (G1-G7) pillars. The assessment was conducted using a rating scale of 1 to 5 and resulted in an ESG score of 3.694 out of 5.000. This score indicates that PT XYZ still needs improvement in all sub-topics that have been identified as suboptimal. Therefore, this study presents a gap analysis for each sub-topic and formulates 94 strategic recommendations along with their implementation priorities to support the improvement of PT XYZ's ESG performance. Through the application of the scorecard assessment and these recommendations, PT XYZ is expected to be able to increase its competitiveness in the healthcare services industry market, understand the existing position of the company's ESG initiatives, and design the company's future ESG development strategy.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Keberlanjutan, Pengukuran Kinerja, Scorecard ESG, Skor ESG, Strategi ESG, ESG Score, ESG Scorecard, ESG Strategy, Performance Meuasurement, Sustainability |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD31 Management--Evaluation |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Timothy Yehezkiel Panjaitan |
| Date Deposited: | 02 Feb 2026 00:50 |
| Last Modified: | 02 Feb 2026 00:50 |
| URI: | http://repository.its.ac.id/id/eprint/131529 |
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