Pengungkapan Sub-Pilar Lingkungan pada Emiten Indonesia: Analisis Deskriptif-Eksploratif Data Lingkungan pada Laporan Pengungkapan 2018–2023

Ramadhani, Aulia Syarafina (2016) Pengungkapan Sub-Pilar Lingkungan pada Emiten Indonesia: Analisis Deskriptif-Eksploratif Data Lingkungan pada Laporan Pengungkapan 2018–2023. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Pengungkapan lingkungan oleh emiten menjadi aspek penting dalam mendukung transparansi keberlanjutan, khususnya pasca implementasi regulasi keuangan berkelanjutan di Indonesia. Namun, peningkatan jumlah laporan belum sepenuhnya mencerminkan kualitas dan keseimbangan antar dimensi lingkungan. Penelitian ini bertujuan untuk mengukur tingkat pengungkapan lingkungan emiten Indonesia periode 2018–2023 melalui Environmental Disclosure Score (ENV) dan Disclosure Consistency Index (DCI), menganalisis tren perkembangan dan konsistensi disclosure antar sub-pilar lingkungan, serta mengevaluasi perbedaan sektoral dan tipologi emiten berdasarkan karakteristik disclosure lingkungan. Metode penelitian menggunakan pendekatan kuantitatif deskriptif-eksploratif berbasis data panel dari ESG Intelligence (ESGI). Analisis dilakukan melalui perhitungan Environmental Disclosure Score (ENV), Disclosure Consistency Index (DCI) berbasis modifikasi konsep Coefficient of Variation (CV), analisis tren menggunakan Compound Annual Growth Rate (CAGR), analisis korelasi antar sub-pilar, uji Kruskal–Wallis dan Dunn Test, serta pengelompokan emiten menggunakan metode K-Means Clustering. Hasil penelitian menunjukkan bahwa rata-rata Environmental Disclosure Score (ENV) meningkat dari 0,216 pada tahun 2018 menjadi 0,734 pada tahun 2023, terutama pada sub-pilar energi, limbah, dan emisi karbon. Sebaliknya, nilai rata-rata Disclosure Consistency Index (DCI) menurun dari 0,835 menjadi 0,747, yang menunjukkan bahwa peningkatan tingkat pengungkapan lingkungan belum sepenuhnya diikuti oleh konsistensi pengungkapan antar sub-pilar lingkungan. Analisis sektoral menunjukkan adanya perbedaan signifikan tingkat pengungkapan lingkungan antar sektor industri. Selanjutnya, hasil K-Means Clustering mengelompokkan 33 emiten ke dalam tiga tipologi, yaitu Cluster 1 (Transparan & Konsisten) sebanyak 13 emiten, Cluster 2 (Selective Discloser) sebanyak 11 emiten, dan Cluster 3 (Insufficient Discloser) sebanyak 9 emiten. Berdasarkan karakteristik masing-masing klaster serta sub-pilar lingkungan yang masih memiliki tingkat pengungkapan relatif rendah, disusun rekomendasi untuk meningkatkan pengelolaan dan pengungkapan aspek air dan biodiversitas. Secara keseluruhan, transparansi lingkungan emiten di Indonesia menunjukkan peningkatan, namun karakteristik pengungkapan lingkungan masih bervariasi antar emiten.
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Environmental disclosure has become an important aspect of supporting sustainability transparency, particularly following the implementation of sustainable finance regulations in Indonesia. However, the increasing number of sustainability reports does not necessarily reflect improvements in the quality and balance of environmental disclosure across environmental dimensions. This study aims to measure the level of environmental disclosure among Indonesian listed companies during the 2018–2023 period using the Environmental Disclosure Score (ENV) and the Disclosure Consistency Index (DCI), analyze disclosure trends and consistency across environmental sub-pillars, and evaluate sectoral differences and company typologies based on environmental disclosure characteristics. This study employs a quantitative descriptive-exploratory approach using panel data obtained from ESG Intelligence (ESGI). The analysis includes the calculation of the Environmental Disclosure Score (ENV), the Disclosure Consistency Index (DCI) based on a modified Coefficient of Variation (CV) approach, trend analysis using the Compound Annual Growth Rate (CAGR), correlation analysis among environmental sub-pillars, Kruskal–Wallis and Dunn Tests, and company clustering using the K-Means Clustering method. The results indicate that the average Environmental Disclosure Score (ENV) increased from 0.216 in 2018 to 0.734 in 2023, particularly in the energy, Waste, and Carbon emissions sub-pillars. In contrast, the average Disclosure Consistency Index (DCI) decreased from 0.835 to 0.747, indicating that the improvement in the level of environmental disclosure was not fully accompanied by consistent disclosure across environmental sub-pillars. Sectoral analysis revealed significant differences in the level of environmental disclosure across industry sectors. Furthermore, the K-Means Clustering analysis classified the 33 listed companies into three typologies: Cluster 1 (Transparent & Consistent), consisting of 13 companies; Cluster 2 (Selective Discloser), consisting of 11 companies; and Cluster 3 (Insufficient Discloser), consisting of 9 companies. Based on the characteristics of each cluster and the environmental sub-pillars with relatively lower levels of disclosure, recommendations were developed to improve the management and disclosure of Water and Biodiversity aspects. Overall, the environmental transparency of Indonesian listed companies has improved; however, environmental disclosure characteristics still vary across companies.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	CAGR, DCI, Emiten Indonesia, ESG, K-Means Clustering, Pengungkapan Lingkungan, CAGR, DCI, Environmental Disclosure, ESG, K-Means Clustering, Indonesian Listed Companies
Subjects:	T Technology > T Technology (General) > T57.5 Data Processing T Technology > TD Environmental technology. Sanitary engineering > TD194.6 Environmental impact analysis T Technology > TD Environmental technology. Sanitary engineering > TD890 Global Environmental Monitoring System
Divisions:	Faculty of Civil, Planning, and Geo Engineering (CIVPLAN) > Environmental Engineering > 25201-(S1) Undergraduate Thesis
Depositing User:	Aulia Syarafina Ramadhani
Date Deposited:	22 Jul 2026 04:07
Last Modified:	22 Jul 2026 04:07
URI:	http://repository.its.ac.id/id/eprint/135956

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