Disclosure of Environment, Social, and Governance (ESG) implementation at PT Sinergi Gula Nusantara

Authors

  • Nabila Amelia Putri
  • I. B. Ketut Bayangkara

Keywords:

ESG, Sustainability, PT Sinergi Gula Nusantara

Abstract

The research conducted aims to reveal the implementation of the Environment, Social, and Governance (ESG) principles at PT Sinergi Gula Nusantara (SGN) in supporting business sustainability. The research method used is a qualitative approach with a literature study, which examines various secondary sources such as financial reports, articles, and journals. The results of the study show that SGN has implemented ESG comprehensively, including energy efficiency, biomass utilization, water and waste management, and emission reduction for environmental aspects; implementation of CSR programs, non-discrimination principles, employee training, and community welfare for social aspects; and the application of the principles of transparency, accountability, and good governance in governance aspects. SGN also received the ASRRAT 2024 award with a Bronze rating, which indicates the effectiveness of ESG implementation. These findings confirm that transparent ESG disclosure and implementation not only strengthen the company's sustainability but also increase competitiveness and contribution to national sustainable development.

References

Haludin, G., Firgie, D., Lunanda, Z. A., Subarkah, F., Putra , B. A., & Oktaviana, N. (2024). Penerapan ESG di dalam Membangun Budaya Perusahaan yang Berkelanjutan di Ericsson . Jurnal Penelitian Inovatif, Vol 4 No 3.

Junanda, L. R. (2024). Implementasi ESG (Environmental, Social, and Governance) dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis di Era Digital . Jurnal Ilmu Ekonomi Manajemen dan Akuntansi, Vol 5 No 2.

Malahati, F., Ultavia B, A., Jannati, P., Qathrunnada, Q., & Shaleh, S. (2023). KUALITATIF : MEMAHAMI KARAKTERISTIK PENELITIAN SEBAGAI METODOLOGI. Jurnal Pendidikan Dasar, Vol 11 No 2.

Nusantara, P. S. (2024, Des 6). From Sinergigula.com: https://sinergigula.com/images/publikasi/sustainability/sr-sgn-2023.pdf

Pangaribuan, C. M., & Idrianita, I. (2024). Analisis Praktik Esg Bank First Mover on Sustainable Finance. Jurnal Mahasiswa Ekonomi dan Bisnis, Vol 4 No 3.

Safitri, D. A. (2024). Implementasi Good Corporate Governance PT Sinergi Gula Nusantara di PG Pandjie Kabupaten Situbondo. Repoaitori Universitas Abdurachman Saleh Situbondo. .

Tjakrawala, K., & Jannah, R. (2025). ANALISIS PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENCAPAI SDGS SEKTOR PERBANKAN DI INDONESIA. Journal of Informatics and Computer Science, Vol 11 No 1.

Utomo, C. D., & Hanggraeni, D. (2021). The Impact of COVID-19 Pandemic on Stock Market Performance in Indonesia . The Journal of Asian Finance, Economics and Business, Vol 8 Issue 5.

Downloads

Published

2025-06-23

How to Cite

Putri, N. A. ., & Ketut Bayangkara, I. B. . (2025). Disclosure of Environment, Social, and Governance (ESG) implementation at PT Sinergi Gula Nusantara. International Conference On Economics Business Management And Accounting (ICOEMA), 4(1), 328-336. Retrieved from https://conference.untag-sby.ac.id/index.php/icoema/article/view/5600

Issue

Section

Articles