Peran Integrated Report dalam Mendorong Strategi Bisnis Keberlanjutan Perusahaan: Tinjauan Bibliometrik Global dalam Satu Dekade

Pinkan Wulan Sari, Y Anni Aryani

Abstract


Peneltitian ini bertujuan untuk mengeksplorasi literatur yang terkait dengan integrated report dan strategi bisnis keberlanjutan perusahaan selama satu dekade dari tahun 2015 sampai dengan 2024. Analisis bibliometrik ini menggunakan basis data Scopus dalam 10 tahun terakhir berdasarkan kriteria yang telah ditentukan dengan menggunakan analisis PRISMA sehingga diperoleh 421 artikel terkait integrated report dan strategi bisnis keberlanjutan. Penelitian ini memanfaatkan perangkat lunak Vosviewer untuk analisis co-accurance. Hasil penelitian ini menunjukkan bahwa Integrated Reporting, Sustainability Reporting, Sustainability, Non-Financial Reporting, Sustainable Development merupakan beberapa variabel yang sering muncul. Hasil analisis co-accurance menunjukkan bahwa integrated report dan strategi bisnis keberlanjutan perusahaan dihubungkan oleh beberapa variabel seperti sustainable development, pertanggung jawaban sosial (CSR), stakeholder, corporate governance, dan akuntabilitas. Hal ini menunjukkan bahwa integrated report memiliki peran dalam mengkomunikasikan bagaimana perusahaan mengelola strategi keberlanjutan secara akuntabel dan bertanggung jawab kepada para pemangku kepentingan. Penelitian ini memberikan pengetahuan mengenai tren yang berkembang terkait integrated report dan strategi bisnis keberlanjutan dan peluang agenda bagi peneliti selanjutnya.

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References


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