ANALISIS IMPLEMENTASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENINGKATKAN KINERJA KEBERLANJUTAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK

Abstrak

Penelitian ini bertujuan menganalisis implementasi Environmental, Social, and Governance (ESG) dalam meningkatkan kinerja keberlanjutan pada PT Bank Rakyat Indonesia (Persero) Tbk. ESG menjadi salah satu pendekatan yang semakin penting dalam dunia bisnis karena mampu mendorong perusahaan mencapai keseimbangan antara pertumbuhan ekonomi, tanggung jawab sosial, dan pelestarian lingkungan. Penelitian menggunakan pendekatan kualitatif deskriptif melalui pemanfaatan data sekunder yang berasal dari sustainability report, annual report, laporan tata kelola perusahaan, serta berbagai literatur ilmiah yang relevan. Teknik pengumpulan data dilakukan melalui studi dokumentasi dan studi kepustakaan, sedangkan analisis data menggunakan metode deskriptif kualitatif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa PT Bank Rakyat Indonesia (Persero) Tbk telah mengimplementasikan prinsip ESG melalui berbagai program keberlanjutan yang mencakup aspek environmental, social, dan governance. Pada aspek environmental, perusahaan menunjukkan komitmen melalui peningkatan pembiayaan berkelanjutan, pembiayaan hijau, serta pengelolaan risiko iklim. Pada aspek social, perusahaan aktif mendukung inklusi keuangan, pemberdayaan UMKM, pengembangan masyarakat, dan peningkatan kualitas sumber daya manusia. Pada aspek governance, perusahaan menerapkan prinsip tata kelola yang baik melalui transparansi, akuntabilitas, manajemen risiko, serta pengungkapan informasi keberlanjutan yang mengacu pada standar internasional. Temuan penelitian menunjukkan bahwa implementasi ESG memberikan kontribusi positif terhadap peningkatan kinerja keberlanjutan perusahaan, memperkuat reputasi perusahaan, serta mendukung penciptaan nilai jangka panjang. Penelitian ini menyimpulkan bahwa ESG telah menjadi bagian penting dalam strategi bisnis PT Bank Rakyat Indonesia (Persero) Tbk dalam menghadapi tantangan keberlanjutan pada masa depan.

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) practices in improving sustainability performance at PT Bank Rakyat Indonesia (Persero) Tbk. ESG has become an increasingly important framework in the business sector because it supports the achievement of long-term corporate value through environmental responsibility, social contribution, and sound corporate governance. This study employed a descriptive qualitative approach using secondary data obtained from sustainability reports, annual reports, corporate governance reports, and relevant academic literature. Data were collected through documentation and literature review techniques, while data analysis was conducted using descriptive qualitative analysis consisting of data reduction, data presentation, and conclusion drawing. The findings indicate that PT Bank Rakyat Indonesia (Persero) Tbk has integrated ESG principles into its business strategy through various sustainability initiatives covering environmental, social, and governance dimensions. In the environmental dimension, the company demonstrates its commitment through sustainable financing, green financing initiatives, and climate risk management. In the social dimension, the company actively promotes financial inclusion, supports micro, small, and medium enterprises (MSMEs), empowers local communities, and enhances human resource development. In the governance dimension, the company implements good corporate governance practices through transparency, accountability, risk management, and sustainability disclosures aligned with international standards. The results further reveal that ESG implementation contributes positively to the company’s sustainability performance, strengthens corporate reputation, and supports long-term value creation. Therefore, ESG has become an essential component of PT Bank Rakyat Indonesia (Persero) Tbk’s business strategy in addressing future sustainability challenges and maintaining its competitive advantage in the banking industry.