ANALISIS PENERAPAN ESG DAN RISIKO GREENWASHING PADA PT SALIM IVOMAS PRATAMA TBK DALAM PERSPEKTIF CORPORATE GOVERNANCE

Abstrak

Penelitian ini bertujuan menganalisis penerapan environmental, social, and governance (ESG) dan risiko greenwashing pada PT Salim Ivomas Pratama Tbk dalam perspektif corporate governance. Objek penelitian dipilih karena SIMP bergerak pada sektor agribisnis sawit yang memiliki isu lingkungan dan sosial material, terutama terkait lahan, emisi, air, limbah, biodiversitas, pekerja, masyarakat sekitar, dan rantai pasok. Penelitian menggunakan pendekatan kualitatif deskriptif berbasis studi dokumen. Data utama berasal dari Annual Report 2024 dan Sustainability Report 2024 SIMP, sedangkan data pendukung berasal dari regulasi OJK, GRI 13, dan artikel jurnal Indonesia mengenai ESG, GCG, laporan keberlanjutan, serta greenwashing. Hasil kajian menunjukkan bahwa SIMP memiliki fondasi pelaporan ESG, tetapi risiko greenwashing tetap perlu diperhatikan pada aspek klaim umum, selective disclosure, kurangnya baseline dan target, batas pelaporan rantai pasok, serta ruang lingkup assurance. Penelitian ini menyimpulkan bahwa ESG yang kredibel membutuhkan governance yang kuat melalui transparansi data, akuntabilitas pengawasan, verifikasi, dan pengungkapan yang seimbang.

This study analyzes the implementation of environmental, social, and governance (ESG) practices and greenwashing risk at PT Salim Ivomas Pratama Tbk from a corporate governance perspective. SIMP was selected because it operates in the palm oil agribusiness sector, where environmental and social issues such as land use, emissions, water, waste, biodiversity, labor, local communities, and supply chain traceability are highly material. This study applies a qualitative descriptive document-based approach. The main data were obtained from SIMP's 2024 Annual Report and 2024 Sustainability Report, while supporting data were taken from OJK regulation, GRI 13, and Indonesian journal articles on ESG, GCG, sustainability reporting, and greenwashing. The findings indicate that SIMP has a formal ESG reporting foundation, but greenwashing risk should still be considered in relation to vague claims, selective disclosure, limited baselines and targets, reporting boundaries, and assurance scope. This study concludes that credible ESG requires strong governance through data transparency, supervisory accountability, verification, and balanced disclosure.