Pengembangan Kerangka Pengukuran Environmental, Social, Governance (ESG) Untuk Penilaian Internal Pada PLN Icon Plus

Larasati, Alisha (2026) Pengembangan Kerangka Pengukuran Environmental, Social, Governance (ESG) Untuk Penilaian Internal Pada PLN Icon Plus. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Penerapan Environmental, Social, and Governance (ESG) menjadi aspek penting dalam mendukung keberlanjutan perusahaan. Namun, PLN Icon Plus belum memiliki kerangka pengukuran ESG internal yang secara khusus disesuaikan dengan karakteristik industri teknologi informasi dan telekomunikasi. Penelitian ini bertujuan mengembangkan kerangka penilaian ESG, menilai kinerja ESG perusahaan, serta menyusun rekomendasi strategi pengembangan berdasarkan hasil penilaian. Kerangka penilaian dikembangkan dengan mengintegrasikan standar PLN Sustainability Maturity Level, IDX, GRI, dan SASB. Pembobotan indikator dilakukan menggunakan Analytical Hierarchy Process (AHP), sedangkan penyusunan strategi dilakukan melalui Root Cause Analysis (RCA) berdasarkan hasil analisis kesenjangan (gap analysis). Hasil penelitian menghasilkan kerangka pengukuran ESG yang terdiri atas 18 topik dan 52 sub-topik. Hasil penilaian menunjukkan skor pilar Environmental sebesar 3.63, Social sebesar 4.83, dan Governance sebesar 4.26, sehingga diperoleh total skor ESG sebesar 4.201 dari skala maksimum 5. Analisis gap menunjukkan bahwa prioritas pengembangan utama berada pada aspek jumlah gangguan kinerja sistem, konsumsi gas emisi rumah kaca, dan sertifikasi sistem manajemen lingkungan. Berdasarkan hasil tersebut, disusun rekomendasi strategi yang difokuskan pada penguatan pengelolaan emisi, penyempurnaan sistem manajemen lingkungan, serta penguatan implementasi tata kelola ESG. Kerangka yang dihasilkan diharapkan dapat menjadi acuan penilaian internal sekaligus mendukung peningkatan kinerja ESG PLN Icon Plus secara berkelanjutan.
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The implementation of Environmental, Social, and Governance (ESG) has become an essential aspect of supporting corporate sustainability. However, PLN Icon Plus has not yet established an internal ESG assessment framework specifically tailored to the characteristics of the information technology and telecommunications industry. Therefore, this study aims to develop an ESG assessment framework, evaluate the company's ESG performance, and formulate ESG development strategies based on the assessment results. The assessment framework was developed by integrating the PLN Sustainability Maturity Level, IDX ESG Metrics, Global Reporting Initiative (GRI), and Sustainability Accounting Standards Board (SASB) standards. The indicator weights were determined using the Analytical Hierarchy Process (AHP), while the development strategies were formulated through Root Cause Analysis (RCA) based on the results of the ESG gap analysis. The proposed framework consists of 18 topics, and 52 sub-topics. The assessment results indicate Environmental, Social, and Governance pillar scores of 3.63, 4.83, and 4.26, respectively, resulting in an overall ESG score of 4.201 out of a maximum score of 5. The gap analysis identifies the number of system performance disruptions, greenhouse gas emissions, and environmental management system certification as the highest-priority areas for improvement. Based on these findings, a set of development strategies is proposed, focusing on strengthening greenhouse gas management, enhancing the implementation of the environmental management system, and reinforcing ESG governance practices. The developed framework is expected to serve as an internal assessment tool and support the continuous improvement of ESG performance at PLN Icon Plus.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Pengukuran Kinerja, Perencanaan Strategi, Scorecard ESG, Skor ESG, ESG Scorecard, ESG Score, Performance Measurement, Strategic Planning
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Alisha Larasati
Date Deposited:	28 Jul 2026 03:37
Last Modified:	28 Jul 2026 03:37
URI:	http://repository.its.ac.id/id/eprint/138367

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