Pengungkapan Risiko ESG Dalam Laporan Keberlanjutan Bank di Indonesia (Bagian 5 - Penutup)

Penutup 

Sebagai penutup, perlu ditekankan bahwa seiring dengan berbagai perubahan yang didorong oleh perkembangan teknologi digital, perubahan iklim, ketidakstabilan ekonomi dan politik, muncul pemikiran mendasar mengenai peran positif korporasi di masa depan bagi kehidupan manusia. Tidak cukup hanya mencegah makin rusaknya alam, koroporasi makin dituntut untuk mampu menciptakan nilai jangka panjang dengan mempertimbangkan kebutuhan pemangku kepentingan yang makin meluas, dan masyarakat pada umumnya. Melalui peran-peran ini, korporasi di masa depan tidak sekedar entitas bisnis yang mencari keuntungan, tetapi juga berperan penting dalam mempromosikan keberlanjutan, keadilan, dan kesejahteraan global. Pemerintah ditantang untuk dapat berperan sebagai fasilitator dalam menumbuhkan kesadaran peran korporasi di masa depan.

Risiko ESG merupakan aspek penting yang perlu dikelola oleh bank untuk memastikan keberlanjutan jangka panjang dan meminimalkan risiko yang dapat mempengaruhi reputasi dan kinerja finansial mereka. Meskipun saat ini risiko ESG belum sepenuhnya diintegrasikan dalam analisis risiko di pasar modal Indonesia, namun tren global yang terjadi menunjukkan pentingnya isu ini sehingga manajemen risiko ESG akan menjadi semakin penting bagi bank dan investor. Dalam hal ini, regulator telah cukup tanggap dalam merespon tren global meskipun masih berfokus pad bank skala besar. Di sisi lain, akuntan berperan dalam penguatan sistem akuntansi perusahaan maupun dalam pengalokasian sumberdaya perusahaan secara lebih efisien. Pada aspek kebijakan profesi, adopsi dan penerapan International Financial Reporting Standard (IFRS) berpotensi memiliki daya banding dan daya akses dalam lingkungan bisnis global. Ini merupakan hal penting karena dunia usaha Indonesia membutuhkan hadirnya investor global. Sebaliknya, investor global sangat berkepentingan dengan berbagai potensi yang dimiliki Indonesia. Di sisi lain, upaya menyelaraskan kerangka pelaporan keberlanjutan yang universal seperti IFRS S1 dan IFRS S2, Better Alignment Project patut didukung karena meningkatkan konsistensi, transparansi, dan pengambilan keputusan yang lebih baik.

DAFTAR PUSTAKA

Amidjaya, P.G. and Widagdo, A.K. (2020), "Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter?", Journal of Applied Accounting Research, Vol. 21 No. 2, pp. 231-47.
https://doi.org/10.1108/JAAR-09-2018-0149

Badan Perencana Pembangunan Nasional (Bappenas). (2021). Peta Jalan SDGs Indonesia Menuju 2030.  https://sdgs.bappenas.go.id/website/wp-content/uploads/2021/02/Roadmap_Bahasa-Indonesia_File-Upload.pdf

Baldissera, A. (2023). Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past. Corporate Social Responsibility and Environmental Management, 30(5), 2385--2405. https://doi.org/10.1002/csr.2491

Bank Central Asia (2022). Laporan Keberlanjutan 2022.
https://www.bca.co.id/id/tentang-bca/Hubungan-Investor/laporan-presentasi/Laporan-Keberlanjutan

Bank Mandiri (2022). Laporan Keberlanjutan 2022.
https://bankmandiri.co.id/documents/38265486/0/SR+Mandiri+FEB_20+FEB+23.pdf

Bank Negara Indonesia (2022). Laporan Keberlanjutan 2022.
https://www.bni.co.id/Portals/1/BNI/Perusahaan/HubunganInvestor/Docs/SR-BNI-2022-ID-v1.pdf

Bank Negara Indonesia (2023). Laporan Keberlanjutan 2023.
https://www.bni.co.id/Portals/1/BNI/Perusahaan/HubunganInvestor/Docs/SR-BNI-2023-INA-final_highres.pdf

Bank Rakyat Indonesia (2022). Laporan Keberlanjutan 2022.
https://bri.co.id/documents/555426/56786/SR%20BRI%202022_IND.pdf

Berg, F., Klbel, J.F., Rigobon, R. (2022) Aggregate Confusion: The Divergence of ESG Ratings, Review of Finance, Volume 26, Issue 6, November 2022, Pages 1315 -- 344. https://doi.org/10.1093/rof/rfac033

Corporate Knights. (2019). 2019 Global 100 results.
https://www.corporateknights.com/rankings/global-100-rankings/2019-global-100-rankings/2019-global-100-results/

Corporate Knights. (2019). Measuring Sustainability Disclosure -- Ranking the World's Stock Echanges.  https://www.corporateknights.com/wp-content/uploads/2021/08/CK_StockExchangeRanking_2020.pdf

ESCP Business Scholl (2022). International sustainability reporting standards: Competition of Complementary between different organization and approaches. 11p. ESCP Impact Paper no. 2022-18-EN.

Fusco, F., Pavone, P., Ricci, P., Strengthening accountability and sustainability reporting: does stakeholder engagement really work? Evidence from the judicial sector. Social Responsibility Journal. January 2024.  https://doi.10.1108/SRJ-05-2023-0248

Global Reporting Standard. (2021). GRI 1: Standard 2021.
https://www.amauni.org/wp-content/uploads/2022/03/Set-of-GRI-Stnds-2021.pdf

Hendratno, SP., Murwaningsari, E., Gunawan, J., (2022). Implementation of Sustainable Banking: Studi in Indonesia and Singapore. International Journal of Managerial Studies and Research (IJMSR). Volume 10, Issue 10, October 2022, PP 1-12.  http://dx.doi.org/10.20431/2349-0349.1010001

Hossfeld, C. (2022). International sustainability reporting standards: Competition of complementary between different organizations and approaches. ESCP Impact Paper no. 2022-18-EN.  https://academ.escpeurope.eu/pub/IP%20N%C2%B02022-18-EN.pdf

INEOS. (2021). Project One TCFD risk assessment.  
https://project-one.ineos.com/_files/ESIA/ESIA%20TCFD%20risk%20assessment%20-%20Final%20Clean.pdf

International Finance Corporation, IFC. (2021). IFC ESG Guidebook. https://www.ifc.org/content/dam/ifc/doc/mgrt/ifc-esg-guidebook.pdf

International Sustainability Standards Board. (2023). Project Summary.
https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/project-summary.pdf

Koalisi ResponsiBank Indonesia (2023). Mengintegrasikan Hak Asasi Manusia dan Aspek Gender dalam Kerangka Pinjaman dan Investasi.  https://responsibank.id/menu-publikasi/laporan-penelitian/buku-panduan-untuk-bank-mengintegrasikan-prinsip-hak-asasi-manusia-dan-aspek-gender-dalam-kerangka-pinjaman-dan-investasi/

KPMG (2021). ESG Risks in Banks - Effective strategies to use opportunities and mitigate risks.  https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/05/esg-risks-in-banks.pdf

Kuzmina, J., Maditinos, D., Norena-Chavez, D., Grima, S. and Kadubek, M. (2023), "ESG Integration as a Risk Management Tool within the Financial Decision-making Process", dalam Grima, S., Thalassinos, E., Cristea, M., Kadubek, M., Maditinos, D. and Peiseniece, L. (Ed.) Digital Transformation, Strategic Resilience, Cyber Security and Risk Management (Contemporary Studies in Economic and Financial Analysis, Vol. 111A), Emerald Publishing Limited, Leeds, pp. 105-113. https://doi.org/10.1108/S1569-37592023000111A007

Lokuwaduge, DS. (2022). ESG Risk Disclosure and the Risk of Green Washing. Australasian Accounting Business and Finance Journal (AABFJ) Volume 16, No.1, 2022. https://ro.uow.edu.au/aabfj/vol16/iss1/10/

Manetti, G., Toccafondi, S. The Role of Stakeholders in Sustainability Reporting Assurance. J Bus Ethics 107, 363--377 (2012). https://doi.org/10.1007/s10551-011-1044-1

McKinsey & Company. (2022). ESG data governance: A growing imperative for banks. McKinsey Insight.
https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/tech-forward/esg-data-governance-a-growing-imperative-for-banks

OECD (2023). Sustainable Finance in Asia: ESG and climate aligned investing and policy considerations.
https://www.oecd.org/finance/financial-markets/Sustainable-finance-Asia-ESG-climate-aligned-investing-policy-considerations.pdf

Otoritas Jasa Keuangan (2023). Panduan Climate Risk Stress Testing (CRST) Perbankan.  https://www.ojk.go.id/id/berita-dan-kegiatan/publikasi/Documents/Pages/Panduan-Climate-Risk-Stress-Testing-(CRST)-Perbankan-2023/Panduan%20Climate%20Risk%20Stress%20Testing%20(CRST)%20Perbankan%202023.pdf

Otoritas Jasa Keuangan (2024). Climate risk Management & Scenario Analysis Perbankan.  
https://ojk.go.id/id/berita-dan-kegiatan/info-terkini/Documents/Pages/Climate-Risk-Management-and-Scenario-Analysis-CRMS/Buku%204_Data%20Makroekonomi%20CRMS%20OJK%202024.pdf

Prakarsa (2022a). REKOMENDASI KEBIJAKAN PENGUNGKAPAN DAN PELAPORAN ASPEK LINGKUNGAN, SOSIAL DAN TATA KELOLA BAGI PERBANKAN 2022.  https://repository.theprakarsa.org/media/publications/566882-rekomendasi-kebijakan-pengungkapan-dan-p-02d88bd7.pdf

Prakarsa (2022b). Laporan Pemeringkatan Bank 2022: Mengukur Kemajuan Kebijakan Keuangan Berkelanjutan Perbankan di Indonesia.  https://theprakarsa.org/laporan-pemeringkatan-bank-2022-mengukur-kemajuan-kebijakan-keuanganberkelanjutan-perbankan-di-indonesia/

Prakarsa (2022c). Melacak Kemajuan Sektor Perbankan dalam Pembiayaan Transisi Energi Indonesia untuk Mempercepat Net Zero Emission.
https://theprakarsa.org/melacak-kemajuan-sektor-perbankan-dalam-pembiayaan-transisi-energi-indonesiauntuk-mempercepat-net-zero-emission/

Prihandini, W. (2024). Penerapan ESG pada 9 bank pemerinta dan swasta di Indonesia. Belum diterbitkan.

Rogers, J. (2024). World's Best Banks 2024 -- Asia Pacific. Global Finance Magazine. May 2024.  https://gfmag.com/award/award-winners/worlds-best-banks-2024-asia-pacific/

TCFD (2019). TCFD Buku Panduan Praktik yang Baik.
https://www.cdsb.net/sites/default/files/tcfd_good_practice_handbook_indonesia.pdf

TCFD. (2019). Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures. Available at: TCFD Recommendations

The Institute of Internal Auditor. (2021). White Paper Internal Audits Role in ESG Reporting.  https://www.theiia.org/globalassets/documents/communications/2021/june/white-paper-internal-audits-role-in-esg-reporting.pdf

The Institute of Internal Auditor/IIA (2022). Global Perspectives and Insight -- The ESG Risk Landscape.  https://www.theiia.org/globalassets/site/content/articles/global-perspectives-and-insights/2022/gpi_the_esg_risk_landscape_parts_1-3-final.pdf

United Nations Environment Programme - UNEP (2022). Climate Change 2022: Impacts, Adaptation and Vulnerability.  https://www.ipcc.ch/report/sixth-assessment-report-working-group-ii/

Zharfpeykan R, Askarany D. Sustainability Reporting and Organisational Factors. Journal of Risk and Financial Management. 2023; 16(3):163. https://doi.org/10.3390/jrfm16030163

Ziolo, M. (2021). Business Models of Banks Toward Sustainability and ESG Risk. In: Sustainability in Bank and Corporate Business Models. Palgrave Studies in Impact Finance. Palgrave Macmillan, Cham.
https://doi.org/10.1007/978-3-030-72098-8_7