Implementasi Integrated Sustainability Reporting dalam Era Adopsi Standar ISSB di Indonesia: Tantangan, Peluang, dan Implikasi bagi Transparansi Perusahaan
Abstract
Konvergensi standar akuntansi keberlanjutan global menuju kerangka International Sustainability Standards Board (ISSB) menandai babak baru dalam praktik pelaporan korporasi, termasuk di Indonesia. Artikel ini mengkaji bagaimana Indonesia bergerak dari rezim pengungkapan berbasis Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 menuju penyelarasan dengan standar ISSB melalui penerbitan Pernyataan Standar Pengungkapan Keberlanjutan (PSPK) 1 dan 2 oleh Ikatan Akuntan Indonesia. Dengan menggunakan pendekatan tinjauan literatur naratif-kritis yang memadukan dokumen regulasi resmi dan literatur akademik terbitan 2022 ke atas, penelitian ini mengidentifikasi tiga temuan utama. Pertama, transisi menuju ISSB membawa perubahan paradigmatik dari pendekatan inside-out menuju kombinasi inside-out dan outside-in. Kedua, kesiapan perusahaan Indonesia masih timpang antara emiten besar dan emiten menengah-kecil, terutama dari sisi ketersediaan data, kapasitas asurans, dan sumber daya manusia. Ketiga, adopsi ini membuka peluang strategis berupa perbaikan akses pembiayaan hijau dan penguatan kredibilitas pasar modal Indonesia di mata investor global. Penelitian ini menyimpulkan bahwa keberhasilan transisi bergantung pada strategi implementasi bertahap, penguatan ekosistem asurans, dan sinkronisasi lintas regulator.References
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