PROFESI CERTIFIED SUSTAINABILITY REPORTING SPECIALIST, PELAPORAN KEBERLANJUTAN, DAN TEORI ENTERPRISE (Suatu Tinjauan Mengenai Profesi CSRS dalam Pelaporan Keberlanjutan)

Abstract

Abstrak

Perubahan dalam paradigma pelaporan perusahaan menghasilkan sebuah konsep pelaporan keberlanjutan (sustainability reporting). Pelaporan keberlanjutan merupakan sebuah bentuk tanggung jawab perusahaan kepada seluruh pemangku kepentingan perusahaan. Peran profesi certified sustainability reporting specialist (CSRS) sangat penting dalam proses penyusunan sebuah laporan keberlanjutan agar penyampaian informasi dari perusahaan kepada pemangku kepentingan dapat lebih komprehensif. Peran profesi CSRS dan pelaporan keberlanjutan pada dasarnya merupakan sebuah jawaban bagi penerapan teori enterprise (entreprise theory) bahwa bisnis yang dijalankan oleh perusahaan seharusnya bermanfaat kepada semua pemangku kepentingan perusahaan.

Kata kunci: certified sustainability reporting specialist, pelaporan keberlanjutan, teori enterprise

Abstract

Changes in corporate reporting paradigm to produce a sustainability reporting concept. Sustainability reporting is a form of corporate responsibility to all stakeholders of the company. The role of certified sustainability reporting specialist is very important in the process of preparing a sustainability report in order to deliver information to the stakeholders of the company can be more comprehensive. The role of profession of CSRS and sustainability reporting is essentially a response to the application of the enterprise theory that the business carried on by the company should have been beneficial to all stakeholders of the company.

Keywords :  certified sustainability reporting specialist, sustainability reporting, enterprise theory