Analisis Implementasi Tanggung Jawab Sosial dan Lingkungan dalam Laporan Tahunan Terintegrasi PT Indonesia Infrastructure Finance Tahun 2023

Authors

  • Lisa Ovelia Universitas 17 Agustus 1945 Surabaya
  • Ida Bagus Ketut Bayangkara Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.56910/gemilang.v5i3.2176

Keywords:

Sustainability Accounting, Sustainability Reporting, Integrity Report, ESG

Abstract

This study aims to examine how corporate social and environmental responsibility is reflected in the 2023 integrated annual report of PT Indonesia Infrastructure Finance (IIF). Social and environmental responsibility is a crucial aspect in the development of a sustainable company and is increasingly emphasized in corporate financial and sustainability reporting. Using a qualitative approach, this research relies on secondary data obtained directly from IIF’s 2023 integrated annual report as the main source. The analysis focuses on assessing how well the company integrates social and environmental aspects into its business strategy and operations. The findings indicate that IIF has demonstrated a strong commitment to responsible, transparent, and sustainability-oriented operations. The annual report presents detailed information regarding the company’s policies, programs, and initiatives that support sustainable development, environmental protection, and contributions to society. IIF actively reports on the social and environmental impacts of its financing activities and implements Environmental, Social, and Governance (ESG) principles across all aspects of its operations. The study concludes that social and environmental responsibility is an integral part of PT Indonesia Infrastructure Finance’s business strategy. The company has successfully embedded sustainability aspects throughout its integrated annual report, reflecting its active role in creating long-term value not only for shareholders but also for society and the surrounding environment

 

References

Adams, C. A. (2021). Integrated reporting: A review of developments and their implication for the accounting curriculum. Accounting Education. https://doi.org/10.1080/09639284.2021.1894438

Afraz, M. F. (2021). The impact of supply chain innovation on competitive advantage in the construction industry: Evidence from a moderated multi-mediation model. Technological Forecasting and Social Change, 162, 120383.

Alfiana, D. N. (2025). Pengaruh penerapan corporate social responsibility (CSR) dan sales growth terhadap kinerja keuangan perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi).

García-Sánchez, I. M. (2022). Integrated reporting and corporate environmental performance: The moderating role of board monitoring intensity. Business Strategy and the Environment. https://doi.org/10.1002/bse.2869

Gupita, F. (2025). Corporate social responsibility (CSR) dan keberlanjutan bisnis di era digital: Studi pada start-up yang bertahan lebih dari lima tahun. National Conference on Accounting & Finance.

Harefa, M. S. (2024). Analisis pengaruh corporate social responsibility dan ukuran perusahaan terhadap keputusan investasi investor institusional pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia. Jurnal UPEA, 45–60.

Indonesia Infrastructure Finance (IIF). (2023). Laporan keberlanjutan (Sustainability report). https://iif.co.id/wp-content/uploads/2024/04/SR-2023-IIF-E-Reporting-250324.pdf

Indonesia Infrastructure Finance (IIF). (2023). Laporan tahunan (Annual report). https://iif.co.id/wp-content/uploads/2024/04/AR-2023-IIF-E-Reporting-250324.pdf

Otoritas Jasa Keuangan. (n.d.). Penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik. https://ojk.go.id/id/regulasi/Pages/Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan%2C-Emiten%2C-dan-Perusahaan-Publik.aspx

Reimsbach, D. S. (2020). Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European Accounting Review. https://doi.org/10.1080/09638180.2019.1680480

Simamora, H. (2023). Tanggung jawab sosial perusahaan dan implikasinya terhadap kinerja operasional berkelanjutan. Jurnal Eksis, 12–21. https://jurnal.unimed.ac.id/2012/index.php/eksis/article/view/35952

Sinaga, R. R. (2024). Corporate social responsibility as strategy in Indonesia context. SARI PATI. https://www.researchgate.net/publication/383580516_Corporate_Social_Responsibility_as_Strategy_in_Indonesia_Context

Sudirman, S., & Sudirman, S. (2021). Penerapan corporate social responsibility (CSR) dan implikasinya terhadap keunggulan operasional perusahaan. Jurnal Retentum.

Vitolla, F., & Rubino, M. (2020). The impact of national culture on integrated reporting quality. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1815

Wijayanti, R., & Susanti, E. (2023). Analyzing ESG disclosures: A study on Indonesian financial institutions. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-06-2022-0163

Downloads

Published

2025-05-20

How to Cite

Lisa Ovelia, & Ida Bagus Ketut Bayangkara. (2025). Analisis Implementasi Tanggung Jawab Sosial dan Lingkungan dalam Laporan Tahunan Terintegrasi PT Indonesia Infrastructure Finance Tahun 2023. GEMILANG: Jurnal Manajemen Dan Akuntansi, 5(3), 124–138. https://doi.org/10.56910/gemilang.v5i3.2176