Optimalisasi Pelaporan Keberlanjutan di Sektor Publik Indonesia: Strategi Mitigasi Perubahan Iklim
DOI:
https://doi.org/10.21067/jrma.v13i1.11703Keywords:
pelaporan keberlanjutan, sektor publik, perubahan iklimAbstract
Penelitian ini bertujuan untuk menganalisis tantangan dan peluang dalam implementasi pelaporan keberlanjutan di sektor publik Indonesia sebagai salah satu paya mengatasi isu perubahan iklim. Melalui kajian literatur, penelitian ini mengidentifikasi berbagai faktor yang mempengaruhi penerapan pelaporan keberlanjutan, seperti kurangnya standar yang jelas, kompleksitas pengukuran, dan resistensi organisasi. Hasil penelitian menunjukkan bahwa pelaporan keberlanjutan memiliki potensi besar untuk meningkatkan transparansi, akuntabilitas, dan kinerja organisasi sektor publik. Namun, diperlukan komitmen yang kuat dari pemerintah, pengembangan kapasitas, dan harmonisasi standar pelaporan untuk mengatasi tantangan yang ada. Penerapan prinsip-prinsip good governance dapat menjadi pondasi kuat dalam mendukung praktik pelaporan keberlanjutan di sektor publik Indonesia. Penelitian ini memberikan rekomendasi kebijakan bagi pemerintah untuk mewajibkan seluruh instansi sektor publik menyusun laporan keberlanjutan dengan menggunakan standar yang jelas dan indikator pengukuran yang komprehensif.
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