Milza Anindya Putri, . (2025) MENUJU STANDARISASI PELAPORAN KEBERLANJUTAN: PSPK 1 DAN PSPK 2 SEBAGAI PENYEMPURNA REGULASI OJK DAN PEMERINTAH. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study reviews policy efforts towards standardizing sustainability reporting in Indonesia through the presence of the Exposure Draft of Sustainability Disclosure Standards Statement (ED PSPK) 1 and ED PSPK 2 issued by the Indonesian Institute of Accountants (IAI) in 2024. This policy is a form of improvement of previous regulations, such as Law No. 40 of 2007, PP No. 47 of 2012, POJK No. 51/POJK.03/2017, and SEOJK No. 16/2021. ED PSPK was prepared to accommodate the need for more comprehensive sustainability reporting and in line with global standards issued by the International Sustainability Standards Board (ISSB). ED PSPK 1 regulates the disclosure of sustainability information in general, while ED PSPK 2 more specifically discusses climate issues. The method used in this study is a qualitative descriptive approach with literature studies as a data collection technique. The results of the study indicate that ED PSPK can be a more targeted reference for companies in preparing sustainability reports that are transparent, accountable, and relevant to stakeholders. In addition, the implementation of this standard is expected to encourage green accounting practices and strengthen the integration of sustainability aspects in the company reporting system in Indonesia.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102063] [Pembimbing: Shinta Widyastuti] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Munasiron Miftah] |
| Uncontrolled Keywords: | Green accounting, ED PSPK 1, ED PSPK 2, government regulation, OJK |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MILZA ANINDYA PUTRI |
| Date Deposited: | 28 Aug 2025 14:49 |
| Last Modified: | 03 Sep 2025 03:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/39962 |
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