PENGGUNAAN RISIKO ENVIRONMENTAL, SOCIAL, GOVERNANCE DALAM PROSES IDENTIFIKASI, PENGUKURAN, PEMANTAUAN DAN PENGENDALIAN DALAM BISNIS BERKELANJUTAN (LITERATURE REVIEW)

Rusli Gustanto; Asep Risman

doi:10.36352/raj.v4i2.973

Rusli Gustanto Universitas Mercu Buana
Asep Risman Universitas Mercu Buana

DOI: https://doi.org/10.36352/raj.v4i2.973

Keywords: ESG Risk Rating, Manajemen Risiko, Keberlanjutan, Tata Kelola Perusahaan

Abstract

Abstrak

Isu-isu seperti polusi, penggunaan sumber daya yang berlebihan, praktik tenaga kerja yang tidak adil, serta kurangnya transparansi dan integritas dalam pengelolaan perusahaan adalah beberapa contoh risiko ESG yang kian dipantau oleh pemangku kepentingan. Penelitian ini bertujuan untuk mengkaji peran ESG Risk Rating sebagai alat strategis dalam proses identifikasi, pengukuran, dan pengendalian risiko ESG guna meningkatkan keberlanjutan dan nilai perusahaan. Dengan menggunakan metode literature review, penelitian ini mengeksplorasi kerangka konseptual ESG Risk Rating serta efektivitasnya dalam mendukung pengambilan keputusan manajerial yang bertanggung jawab dan transparan. Temuan menunjukkan bahwa ESG Risk Rating tidak hanya berfungsi sebagai indikator risiko, tetapi juga sebagai sinyal bagi pemangku kepentingan mengenai komitmen perusahaan terhadap praktik berkelanjutan. Skor ESG yang rendah dikaitkan dengan pengelolaan risiko yang lebih baik, peningkatan reputasi, dan potensi peningkatan nilai jangka panjang di pasar modal.

Kata kunci: ESG Risk Rating, Manajemen Risiko, Keberlanjutan, Tata Kelola Perusahaan

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