ANALISIS PERANAN AKUNTANSI DAN PELAPORAN LINGKUNGAN PADA PERUSAHAAN PT SAWIT SUMBERMAS SARANA TBK

Abstrak

Peran akuntansi lingkungan dan pelaporan keberlanjutan dalam mendukung transparansi, akuntabilitas, serta pengambilan keputusan strategis di PT Sawit Sumbermas Sarana Tbk. (SSMS), perusahaan publik di sektor industri kelapa sawit. Metode yang digunakan adalah kualitatif deskriptif dengan sumber data sekunder berupa laporan keberlanjutan dan dokumen terkait periode 2021–2023. Hasil penelitian menunjukkan bahwa PT Sawit Sumbermas Sarana Tbk. (SSMS) telah menerapkan prinsip Environmental, Social, and Governance (ESG) dengan mengacu pada standar Global Reporting Initiative (GRI). Terdapat peningkatan efisiensi dalam penggunaan anggaran lingkungan, yang mencerminkan perbaikan manajemen. Akuntansi lingkungan berperan dalam pencatatan dan pengendalian biaya lingkungan, sedangkan pelaporan keberlanjutan mendukung peningkatan citra perusahaan dan kepercayaan pemangku kepentingan. Meskipun demikian, integrasi informasi lingkungan ke dalam strategi bisnis inti masih perlu diperkuat. Penelitian ini merekomendasikan audit independen, pelibatan pemangku kepentingan, serta pemanfaatan teknologi informasi untuk meningkatkan kualitas pelaporan keberlanjutan.

The role of environmental accounting and sustainability reporting in supporting transparency, accountability, and strategic decision-making at PT Sawit Sumbermas Sarana Tbk (SSMS), a publicly listed company in the palm oil industry sector. This study employs a descriptive qualitative method using secondary data sourced from sustainability reports and related documents for the 2021–2023 period. The results indicate that SSMS has implemented Environmental, Social, and Governance (ESG) principles by referring to the Global Reporting Initiative (GRI) standards. There has been an increase in the efficiency of environmental budget utilization, reflecting improvements in management. Environmental accounting plays a role in the systematic and accurate recording and control of environmental costs, while sustainability reporting contributes to enhancing the company’s image and stakeholder trust. However, the integration of environmental information into the company’s core business strategy still requires strengthening. This study recommends independent environmental audits, greater stakeholder engagement, and the utilization of information technology to improve the quality of sustainability reporting.