PERAN PROFESI AKUNTAN DALAM MENANGANI RISIKO GREENWASHING PADA LAPORAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)

Abstrak

Perkembangan konsep Environmental, Social, and Governance (ESG) mendorong perusahaan untuk lebih transparan dalam mengungkapkan kinerja keberlanjutan. Namun, meningkatnya tekanan untuk menunjukkan citra ramah lingkungan sering kali memicu praktik greenwashing, yaitu penyajian informasi yang menyesatkan terkait kinerja lingkungan. Penelitian ini bertujuan untuk menganalisis peran profesi akuntan dalam mengurangi risiko greenwashing pada laporan ESG. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa akuntan memiliki peran penting dalam meningkatkan kredibilitas laporan ESG melalui penerapan standar pelaporan, pengendalian internal, serta audit dan assurance. Dengan demikian, keberadaan akuntan yang profesional dan beretika dapat meminimalisir praktik greenwashing dan meningkatkan kepercayaan pemangku kepentingan.

The development of the Environmental, Social, and Governance (ESG) concept has encouraged companies to be more transparent in disclosing their sustainability performance. However, increasing pressure to present an environmentally friendly image often leads to greenwashing practices, which involve misleading or exaggerated information regarding environmental performance. This study aims to analyze the role of the accounting profession in reducing the risk of greenwashing in ESG reporting. The research method used is a qualitative approach through literature review. The results indicate that accountants play a crucial role in enhancing the credibility of ESG reports through the implementation of reporting standards such as Global Reporting Initiative, internal control systems, as well as audit and assurance processes. Therefore, professional and ethical accountants can minimize greenwashing practices and increase stakeholders’ trust in sustainability reporting.