Humanizing Sustainability : Analisis Pengungkapan Aspek Sosial ESG LQ45 Tahun 2024

Nurul Inayah Aulia Anas; Nurhidayana Nurhidayana; Nur Hikma Lestari  Abidin; Aliyah Aqila  Resmail

doi:10.65065/vvzxt947

Authors

Nurul Inayah Aulia Anas Universitas Negeri Makassar Sulawesi Selatan Author
Nurhidayana Nurhidayana Universitas Negeri Makassar Sulawesi Selatan Author
Nur Hikma Lestari Abidin Universitas Negeri Makassar Sulawesi Selatan Author
Aliyah Aqila Resmail Universitas Negeri Makassar Sulawesi Selatan Author

DOI:

https://doi.org/10.65065/vvzxt947

Keywords:

ESG, Social Aspects, GRI 401–406, LQ45 Index, Sustainability

Abstract

This research aims to explore how companies included in the LQ45 index disclose social aspects within the Environmental, Social, and Governance (ESG) framework in their 2024 sustainability reports. Through document analysis of Sustainability Reports and supporting literature, this study maps the quality and comprehensiveness of disclosures based on GRI 401–406 social indicators. The results show disparities between sectors: companies in the mining, energy, and banking sectors have more detailed disclosures, particularly on employment and occupational safety aspects, while the FMCG, property, and technology sectors still show limited disclosures, particularly on issues of diversity, industrial relations, and anti-discrimination

References

Anggiani, I., Aristi, M. D., & Ramasha, W. (2024). Pengaruh Pengungkapan Environment, Social, Governance Terhadap Kinerja Perusahaan Sektor Perbankan. Jurnal Ilmiah Reflesia Akuntansi, 14(8), 1031–1042. https://doi.org/10.59188/covalue.v14i8.3995

Awa, H. O., Etim, W., & Ogbonda, E. (2024). Stakeholders , stakeholder theory and Corporate Social Responsibility ( CSR ). International Journal of Corporate Social Responsibility. https://doi.org/10.1186/s40991-024-00094-y

Chandra, B. A., & Shauki, E. R. (2024). Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia. Owner, 8(2), 1786–1796. https://doi.org/10.33395/owner.v8i2.2059

Farhan, M. (2024). Currency : Currency : Jurnal Ekonomi Dan Perbankan Syariah, 02(April), 243–264.

Gusniadi, R. I., Friyani, R., & Olimsar, F. (2023). The Effect of Disclosure on Sustainability Reporting , Company Size , Profitability and Leverage on The Value of Companies Included in The LQ45 Index For 2020-2022 Pengaruh Pengungkapan Sustainability Reporting , Ukuran Perusahaan , Profitabilitas dan Leverage Terhadap Nilai Perusahaan yang Tergabung dalam Index LQ45 Tahun 2020-2022, 1(6), 853–870.

Haliza, N., Nabilah, Z., Ahmadi, M. A., Surakarta, U. M., & Sukoharjo, K. (2024). Peran Environmental , Social , And Governance ( Esg ) Dalam Memengaruhi Keputusan Investor Pada Investasi Berkelanjutan : Literature Review Dalam Memengaruhi Keputusan Investor Pada Investasi Berkelanjutan : Literature Review, 2(12).

Hussain, M. A., Alsayegh, M. F., & Boshnak, H. A. (2024). The Impact of Environmental, Social, and Governance Disclosure on the Performance of Saudi Arabian Companies: Evidence from the Top 100 Non-Financial Companies Listed on Tadawul. Sustainability (Switzerland), 16(17). https://doi.org/10.3390/su16177660

IDX Sustainability. (2025). Retrieved November 29, 2025, from https://sustainability.idx.co.id/

Indria, P., Susilowati, M., & Nordiansyah, M. (2025). Amkop Management Accounting Review ( AMAR ) Examining the Relationship between ESG Disclosure , Financial Performance , and Company Value, 5(1), 105–115. Https://Doi.Org/10.37531/Amar.V5i1.2453

Kuswoyo, A. (2019). Kualitas Pengungkapan Csr Pada Perusahaan Lq45 Dan Faktor Yang Mempengaruhinya, 16(1), 41–53.

Prahmi, A. M. (2025). Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan ( Studi Empiris Pada Perusahaan Yang Mengikuti Asia Sustainability Reporting Rating ( ASRRAT ) 2021-2023 ) SKRIPSI Oleh : Nama : Azmi Mufidu Prahmi Fakultas Bisnis Dan Ekonomika Universit, 2021–2023.

Risman, R. G. & A. (2025). Penggunaan Risiko Environmental, Social, Governance Dalam Proses Identifikasi, Pengukuran, Pemantauan Dan Pengendalian Dalam Bisnis Berkelanjutan (Literature Review), 161–172.

Safitri, H., & Arizah, A. (2025). Narasi Dibalik Angka: Analisis Praktik ESG Disclosure dalam Laporan Tahunan Perusahaan BUMN. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, 6(3), 15. https://doi.org/10.53697/emak.v6i3.2680

Sanjaya, I. P. S., & Sianturi, F. T. (2024). Environmental, Social, and Governance Disclosure on Market Performance in Indonesia. Review of Integrative Business and Economics Research, 13(4), 346–366.

Sari, D. P., Fikri, M., Kartika, R., & Tanwattana, N. (2025). Corporate Governance, ESG Disclosure, and Firm Value: Evidence from Public Companies in Indonesia. Journal of Economics and Management, 3(2), 42–51. https://doi.org/10.70716/ecoma.v3i2.235