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"Dewasa ini, peningkatan tren penerapan bisnis berkelanjutan oleh perusahaan dan meningkatnya tekanan dari investor telah mendorong perusahaan untuk memasukkan aspek keberlanjutan ke dalam strateginya. Salah satu praktik yang populer adalah untuk menyesuaikan dan mengukur dampak perusahaan terhadap pencapaian Sustainable Development Goals (SDGs) yang diinisiasikan oleh PBB. Meskipun begitu, beberapa perusahaan hanya memperlakukan aspek keberlanjutan sebagai suatu pelengkap, dan bukan sebagai suatu aspek yang tertanam dalam strateginya. Penelitian ini akan mendiskusikan four levers of control yang diberlakukan oleh PT ABC dalam mencapai SDGs. Penelitian ini bertujuan untuk mengetahui sistem pengendalian yang diterapkan oleh PT ABC dalam memastikan pencapaian arahan strategis terkait keberlanjutan dan keselarasan dari strategi yang dijalankan oleh PT ABC dengan SDGs, dengan mengacu kepada karakteristik perusahaan sebagai BUMN, dan untuk mengetahui cara PT ABC membangun awareness atas aspek keberlanjutan serta bagaimana persepsi karyawan PT ABC mengenai aspek keberlanjutan tersebut. Metode penelitian yang digunakan adalah analisis kualitatif atas data primer yang didapatkan dari wawancara dengan karyawan PT ABC dan data sekunder dari informasi yang tersedia secara publik dan juga dari PT ABC. Berdasarkan penelitian, PT ABC belum mendokumentasikan secara formal strategi dan target untuk menunjukkan keselarasan dengan pencapaian SDGs, meskipun secara operasi bisnis, Perusahaan sudah berkontribusi dalam pencapaian SDGs. Sebagai rekomendasi, PT ABC dapat memformulasikan strategi keberlanjutan dan KPI yang komprehensif sehingga pencapaian SDGs dapat terukur. PT ABC juga dapat mempertimbangkan adanya posisi Chief Sustainability Officer dalam jajaran direksinya, dan Kementerian BUMN harus menggalakan kewajiban untuk membuat strategi dan KPI terkait dengan pencapaian SDGs demi tercapainya pencapaian target SDGs di 2030.

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The recent rise in popularity and pressure from investors to apply sustainable business practices have compelled companies to incorporate sustainability aspects into their strategy. Amongst one of the most popular practices is to align and measure a company’s impact against the UN’s Sustainable Development Goals (SDGs). Most companies, however, have only treated sustainability as an appendage rather than as something innate to their strategic objectives. This research discusses the four levers of control implemented in PT ABC in achieving the SDGs, and aims to understand the management control systems implemented by PT ABC to ensure that they achieve their strategic goals regarding sustainability, to assess the compatibility of PT ABC’s strategic initiatives to the SDGs with regard to its characteristics as a State-Owned-Enterprise, and to understand how PT ABC built awareness on sustainability aspects and how employees perceived it. The research methodology is qualitative analysis of primary data collected by conducting interviews with PT ABC’s employees and secondary data review of PT ABC's data and publicly available information. Based on the research, PT ABC have not formally documented its strategies and targets to explicitly show the compatibility with SDGs, although their business operations have contributed to SDGs achievements. As a recommendation, PT ABC may formulate comprehensive sustainability strategies and KPIs so that SDGs achievements are measured. PT ABC may also consider adding Chief Sustainability Officer to its Board of Directors, and the Ministry of SOE shall enforce the formulation of strategies and KPIs related to SDGs achievements, to achieve SDGs targets by 2030"

"Sektor swasta adalah salah satu pihak yang berkontribusi dalam pencapaian Sustainable Development Goals (SDGs). Penelitian ini menginvestigasi visibilitas organisasi, kepemilikan keluarga, dan kepemilikan asing sebagai determinan pelaporan kontribusi SDGs dan menginvestigasi dampak pelaporan kontribusi SDGs terhadap nilai perusahaan. Penelitian ini menganalisis 377 laporan keberlanjutan perusahaan selama tahun 2015-2018 pada konteks negara berkembang di ASEAN. Hasilnya ditemukan bahwa persentase kepemilikan saham asing berasosiasi positif dengan pelaporan SDGs. Sebaliknya, tidak ditemukan bukti bahwa visibilitas organisasi dan kepemilikan keluarga berperan dalam pengungkapan SDGs pada laporan keberlanjutan. Pelaporan SDGs berdampak positif terhadap nilai perusahaan

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The private sector is one of the parties contributing to the achievement of Sustainable Development Goals (SDGs). This study investigates whether organization visibility, family ownership, and foreign ownership become factors in explaining SDGs contribution disclosure, and whether SDGs reporting impacts firm value. This study analyzes 377 sustainability report published by firms during 2015-2018 in the sample of emerging economies in Southeast Asia context. The result found that a higher percentage of foreign investors is associated with a higher number of SDGs contribution reporting. In contrast, there is no evidence that family ownership and organization visibility plays a significant role. SDGs reporting also significantly increase firm value"

"Dengan ambisi untuk mencapai agenda Sustainable Development Goals (SDGs) pada tahun 2030, beberapa negara berusaha meningkatkan implementasi green financing salah satunya melalui green bond. Pertanyaannya adalah seberapa menarik obligasi hijau bagi investor? Pertanyaan ini relevan karena obligasi hijau telah diterapkan di beberapa negara untuk membantu mereka mencapai tujuan pembangunan berkelanjutan sebagai bagian dari keuangan berkelanjutan. Makalah ini berfokus pada faktor dalam preferensi risiko investor mana yang dapat mempengaruhi minat pada obligasi hijau. Melalui kuesioner yang diberikan kepada investor obligasi di Indonesia, diketahui faktor keuntungan sebelumnya (house money effect) dan return memiliki pengaruh pada peminatan green bonds. Selanjutnya untuk memvalidasi temuan pada data primer, dilakukan analisa terhadap kinerja green bond di Indonesia sejak pertama kali diluncurkan pada 2018 hingga 2021 serta membandingkan yield obligasi hijau dengan yield obligasi konvensional dengan independent sample t-test. Hasilnya menunjukkan obligasi hijau Indonesia memiliki kinerja yang terus meningkat setiap tahunnya dan yield obligasi hijau memiliki perbedaan tidak signifikan terhadap yield obligasi konvensional dimana obligasi hijau memiliki yield sedikit lebih tinggi.

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With the ambition to achieve the Sustainable Development Goals (SDGs) agenda in 2030, many countries are increasing the implementation of green financing one of which is through green bonds. The question is how appealing are green bonds for investors? This question is relevant as green bonds have been applied in some countries to help them to achieve sustainable development goals as part of sustainable finance. This paper focuses on what factors in investors’ risk preferences can affect interest in green bonds. Through a questionnaire given to bond investors in Indonesia, it is known that the previous gain factor (house money effect) and return have an influence on the interest in green bonds. Furthermore, to validate the findings in primary data, an analysis was carried out on the performance of green bonds in Indonesia since it was first launched in 2018 to 2021 and compared the yield of green bonds with yields of conventional bonds with an independent sample t-test. The results show that Indonesian green bonds have an increased performance every year and green bond yields have no significant difference from conventional bond yields where green bonds have slightly higher yields."

"Di Indonesia, menjalankan komitmen pada SDGs sejatinya menjalankan pelaksanaan dari Agenda Pembangunan Nasional. Keberhasilan SDGs memerlukan kontribusi dari berbagai pihak, salah satunya adalah korporasi melalui pelaksanaan Corporate Social Responsibility (CSR). PT PLN Indonesia Power (PT PLN IP) mendukung pencapaian SDGs melalui CSR yang berfokus pada pemberdayaan masyarakat. Dari sisi kesejahteraan sosial, perusahaan dapat mempertimbangkan isu-isu global sambil memahami dampak lokal untuk memenuhi kesejahteraan masyarakat sekitar. Pendekatan ini penting dalam penerapan Ilmu Kesejahteraan Sosial yang mengintegrasikan pembangunan sosial dan ekonomi dengan perhatian terhadap pembangunan berkelanjutan. PT PLN IP memiliki komitmen dan kesuksesan yang kuat dalam hal ini sehingga menjadikannya sebagai BUMN dengan kinerja CSR yang perlu dipertahankan dan ditingkatkan. Dengan demikian, penelitian ini bertujuan untuk menggambarkan tahap implementasi CSR dan mengidentifikasi hambatan yang dihadapi dalam implementasinya untuk memastikan efektivitas CSR dan kontribusi yang lebih besar pada pencapaian SDGs. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi deskriptif. Pemilihan informan dilakukan dengan teknik purposive sampling, yang mana terdapat 7 informan sebagai narasumber. Waktu penelitian dilakukan dari bulan Maret hingga Juni 2024. Teknik pengumpulan data dilakukan dengan studi dokumen dan wawancara mendalam. Proses analisis data dilakukan dengan pemadatan data, penyajian data, serta penarikan dan verifikasi kesimpulan. Temuan penelitian menunjukan bahwa terdapat dukungan dari berbagai tingkat manajemen dan bidang. Dokumen operasional perusahaan dan regulasi standar sektoral menjadi acuan dalam pelaksanaanya, terutama dokumen PROPER. Pada tahap perencanaan, tim melakukan benchmarking dengan perusahaan BUMN lain, menyusun LFA dan Compass Sustainability. Roadmap Sustainability juga disusun untuk menentukan kelanjutan program. Tahap implementasi melibatkan kelompok kerja PROPER dan pengembangan wawasan karyawan melalui TNA yang kemudian diukur dengan KPI. Tim juga menyusun TOR ketika menerima proposal dari pihak eksternal. Pada tahap pemeriksaan dan evaluasi, tim menganalisis data kinerja CSR lalu melakakun pelaporan untuk identifikasi perbaikan. Adapun hambatan yang dihadapi termasuk keterbatasan sumber daya manusia, proses birokrasi yang panjang, permintaan bantuan di luar RKAP, kompleksitas permintaan dan kepentingan masyarakat, serta kurangnya dukungan dari pemerintah daerah. 

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In Indonesia, fulfilling the commitment to the Sustainable Development Goals (SDGs) essentially aligns with the implementation of the National Development Agenda. The success of the SDGs necessitates contributions from various stakeholders, including corporations through the execution of Corporate Social Responsibility (CSR). PT PLN Indonesia Power (PT PLN IP) contributes to the attainment of the SDGs by focusing its CSR initiatives on community empowerment. From a social welfare perspective, corporations can address global issues while understanding local impacts to enhance the well-being of surrounding communities. This approach is crucial in the application of Social Welfare Science, which integrates social and economic development with a focus on sustainable development. PT PLN IP's strong commitment and successful CSR efforts position it as a state-owned enterprise (SOE) with exemplary CSR performance that must be maintained and enhanced. Therefore, this study aims to describe the CSR implementation stages and identify obstacles to ensure CSR effectiveness and greater contribution to the SDGs. The research employs a qualitative approach with a descriptive study design. Informants were selected using purposive sampling, comprising seven key informants. The research was conducted from March to June 2024. Data collection methods included document analysis and in-depth interviews. The data analysis process involved data condensation, data presentation, and drawing and verifying conclusions. The findings indicate support from various levels of management and departments. The company’s operational documents and sectoral standard regulations, particularly the PROPER document, serve as references for implementation. During the planning stage, the team conducts benchmarking with other state-owned enterprises and prepares Logical Framework Approach (LFA) and Compass Sustainability. A Sustainability Roadmap is also developed to ensure the program's continuity. The implementation stage involves the PROPER working group and employee capacity building through Training Needs Analysis (TNA), which is then measured using Key Performance Indicators (KPIs). The team also prepares Terms of Reference (TOR) when receiving proposals from external parties. During the review and evaluation stage, the team analyzes CSR performance data and reports to identify areas for improvement. The challenges encountered include limited human resources, lengthy bureaucratic processes, requests for assistance beyond the RKAP, the complexity of community demands and interests, and a lack of support from local governments."

"ABSTRACTThe phenomenon of climate change and global warming is driving the issue of the Sustainable Development Goals developing in countries in the world, including Indonesia. Indonesia is incorporated in the Paris Agreement and follows up with the drafting of laws and regulations which form the basis for implementing TPB in the regions. Profile of achievement of the Serang City Sustainable Development Goals based on the KLJDD KLHS Document shows that there are still 92 indicators (50, 27%) that have not been achieved. Previous research on strategies and road maps to achieve TPB at the regional level is still limited and is the state of the art of this research. The method used is a sequential transformative strategy mix method that is integrated with the TAIDA method as a scenario planning method, by prioritizing qualitative research through literature studies, personal observations, discussions, interviews which are part of the initial process of the TAIDA (tracking, analyzing) method. Followed by quantitative research through descriptive statistics on weight and rating calculations to formulate strategies and road maps (the next process of the TAIDA method: identifying, deciding, acting). The results of this study are that the strategy to achieve TPB is focused on 4 (four) aspects, namely aspects of regulation (synchronization of regulations), funding (potential funding other than APBD along with preparation of regional financial mechanisms), socialization (aimed at the public and all stakeholders through sharing media) and collaboration (initiation of cooperation with all parties and other local governments). The road map consists of 9 (nine) stages, from socializing to promoting best practices."

"ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris dan analisis mengenai determinan pengungkapan praktik keberlanjutan sesuai dengan tujuan Sustainable Development Goals (SDGs) pada 5 negara ASEAN: Indonesia, Filipina, Malaysia, Singapura, dan Thailand. Penelitian ini menggunakan 132 observasi perusahaan publik di ke-5 negara tersebut, yang mengeluarkan laporan tahunan dan laporan keberlanjutan tahun 2016. Penelitian ini menggunakan teori legitimasi, teori keagenan, teori berbasis sumber daya, dan teori pensinyalan. Hasil dari penelitian ini ditemukan bahwa teori legitimasi berpengaruh terhadap pengungkapan praktik keberlanjutan. Variabel yang merepresentasikan teori legitimasi yang berpengaruh signifikan adalah ukuran perusahaan dan industri. Teori keagenan berpengaruh terhadap pengungkapan praktik keberlanjutan. Variabel yang merepresentasikan teori keagenan yang berpengaruh signifikan adalah leverage dan independensi dewan komisaris atau direktur non-eksekutif. Teori berbasis sumber daya berpengaruh terhadap pengungkapan praktik keberlanjutan. Variabel yang merepresentasikan teori berbasis sumber daya yang berpengaruh signifikan adalah free cash flow. Sedangkan, teori pensinyalan yang direpresentasikan oleh variabel current ratio tidak berpengaruh terhadap pengungkapan praktik keberlanjutan.

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< b>ABSTRACTThis study aims to analyze the determinant of disclosure of sustainable practices based on Sustainable Development Goals Target in 5 ASEAN countries, Indonesia, Philippines, Malaysia, Singapore, and Thailand. This study uses 132 public company observations in the 5 countries, which released annual reports and published GRI based sustainability reports in 2016. This study uses legitimacy theory, agency theory, resource based theory, and signaling theory. The results suggest that legitimacy theory has impact on the disclosure of sustainability practices. The variables represent which have positive impact are firm size and industry. Agency theory has impact on the disclosure of sustainability practices. The variables represent which has significant impact on the disclosure of sustainability practice are leverage and independence of the board of commissioners or non executive directors. Resource based theory has impact on the disclosure of sustainability practices. The variable represent which has significant positive impact is free cash flow. Meanwhile, our result shows that the signaling theory represented by current ratio has no impact on the disclosure of sustainability practices. "

"ABSTRAKSustainable Development Goals (SDGs) atau Tujuan Pembangunan Berkelanjutan (TPB) merupakan agenda pembangunan internasional yang saat ini sedang berjalan sejak tahun 2015 hingga tahun 2030. Agenda pembangunan ini memperbaharui paradigma pembangunan sebelumnya yang hanya berkutat dengan soal ekonomi, melalui penyeimbangan dengan persoalan sosial dan lingkungan. Sebagai sebuah agenda pembangunan internasional yang diinisiasi oleh Perserikatan Bangsa Bangsa (PBB), TPB mendapatkan perhatian banyak pihak, tidak terkecuali para akademisi di dunia internasional. Tulisan ini akan memberikan analisis terhadap pandangan para akademisi tersebut dalam konteks ilmu Hubungan Internasional. Metode dalam penelusuran dan analisis pandangan para akademisi tersebut adalah melalui kajian pustaka (literature review). Penulis mendapati dua temuan utama dalam kajian ini. Pertama, evolusi konsep dan praktik pembangunan di dunia terjadi dalam jangka waktu yang cukup panjang dan melibatkan aktor lintas sektoral. Kedua, terhadap TPB, terdapat konsensus dan perdebatan dari berbagai literatur akademik yang dikaji. Dari pendekatan paradigmatis, kajian ini mendapati konsentrasi pada perspektif institusionalisme dan teori kritis. Sementara itu, dari pendekatan empiris, literatur yang dikaji berfokus pada penerapan di ranah organisasi regional. Di akhir, penulis melalui kajian ini akan merefleksikan berbagai tantangan yang dihadapi Indonesia dalam upayanya mengaplikasikan TPB ini, sekaligus memberikan sumbang saran agar implementasi TPB dapat lebih baik ke depannya.

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ABSTRACT

Sustainable Development Goals (SDGs) is a development agenda established by United Nations which set to be applied from 2015 to 2030. This development agenda revises former development paradigm which concentrating on economic growth. Sustainable development agenda accommodate the environment protection and social justice agenda besides the economic growth. As a global development agenda promoted by the United Nations, SDGs attract public concern, ranging from government officials to academia from across the world. This paper seeks to analyze the various points of view from diverse academic literature. This literature review results two main things. First, the concept and practice of sustainable development evolves through a long time and involves multisectoral perspective. Second, the view from literature that reviewed within this study generate two sides, from concensus to debates with paradigmatic and empirical approaches. From paradigmatic approach, this study found the concentration of literature at two fields, that are from institutionalism and critical theory point of view. From empirical approach, the literatures focus on ASEAN and European Union application of SDGs. At the end of this study, we reflects the concensus and debates within academic literature to challenge and opportunity that faced by Indonesia's effort to implement the SDGs, besides gave some suggestion to the implementation strategy."

"Sustainable Development Goals (SDGs) merupakan suatu rencana aksi global yang disepakati oleh para pemimpin negara di dunia, guna mengakhiri kemiskinan, mengurangi kesenjangan dan melindungi lingkungan. SDGs berisi 17 Tujuan dan 169 Target yang diharapkan dapat dicapai pada tahun 2030. Di Indonesia, SDGs mulai diterapkan pada tahun 2015. Penelitian ini melibatkan 34 Provinsi sebagai sampel dengan tahun pengamatan 2015-2016. Analisis regresi berganda digunakan dalam pengujian hipotesis dengan data pencapaian SDGs hasil scoring penulis dan Alisjahbana, et al. (2018) sebagai variabel dependen. Pada penelitian ini didapatkan hasil yaitu Luas wilayah, Satuan Kerja Perangkat Daerah dan Pendapatan Asli Daerah yang mewakili karakteristik pemerintah daerah berpengaruh terhadap SDGs.

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The Sustainable Development Goals (SDGs) is a global action plan approved by world leaders, to put an end to poverty, diminish social discrepancies, and protect the environment. The SDGs contain 17 objectives and 169 targets that are expected to be achieved by 2030. Indonesia began to implement SDGs in 2015. This study involved 34 provinces as the samples with the observation period of 2015 – 2016. Multiple regression analysis was used for testing the hypothesis by having a result of scoring the accomplishment of Sustainable Development Goals. The result obtained by this study is the characteristic of local government presented by region size, number of the regional work units, and local own-source revenue impacting the accomplishment of SDGs."

"The Routledge International Handbook of Social Development, Social Work, and the Sustainable Development Goals answers the question: What is the contribution of social development and social work to the Sustainable Development Goals? The success of these goals requires implementation, and each of the 17 objectives for sustainable social progress have a social dimension. The Sustainable Development Goals (SDGs), like the Millennium Development Goals (MDGs) before them, were born of a larger social development movement which over the last 25 years has become increasingly mainstream in the fields of international development, sustainability, and social work. These practitioners are essential to the implementation of the SDGs. This handbook examines how the SDGs are being implemented in diverse contexts.No previous work has surveyed social development and social work’s contribution to the SDGs nor represented voices from the Global South on the SDGs. This book broadens the current literature by focusing on key sites throughout the Global South and featuring underrepresented voices from Africa, Asia, and Latin America. These regions are vitally important to assessing the SDGs, as this is where innovative social development projects are occurring, and where social workers are playing a leading role in achieving the SDGs. The book is divided into eight parts:• Context of Social Development, Social Work, and the SDGs• Perspectives on the SDGs• Case Studies on Engagement with the SDG Agenda• Case Studies on Ending Poverty• Case Studies on Health and Well-Being• Case Studies on Gender Equality• Case Studies on Climate and Sustainability• Case Studies on Governance, Peace, and JusticeIt comprises 35 newly written chapters by 74 authors. It will be of interest to a broad interdisciplinary audience of scholars, educators, and students in the fields of social development, social welfare, social work, social policy, human rights, international relations, political science, international affairs, sustainability, community development, area studies, and development studies."

"ABSTRACTPenelitian ini bertujuan untuk mengetahui keterkaitan karakteristik direksi, yang berupa ukuran direksi, proporsi direksi independen, keberadaan direksi wanita, keberadaan direksi warga negara asing, dan aktivitas direksi, yang berupa jumlah rapat direksi yang diadakan dalam satu tahun dan persentase kehadiran direksi dalam rapat-rapat tersebut, terhadap kualitas laporan keberlanjutan sesuai dengan Sustainable Development Goals (SDGs) di lima negara Top 5 Negara Asia Tenggara yaitu, Indonesia, Malaysia, Singapura, Thailand, dan Filipina pada tahun pelaporan 2016 dan 2107. Penelitian ini dilakukan dengan menggunakan regresi ordinary least square terhadap data sekunder yang dikumpulkan melalui situs perusahaan atau datastream. Pengukuran terhadap kualitas laporan keberlanjutan dilakukan dengan proses scoring manual terhadap pemetaan GRI Standard dan GRI G4 dengan tujuh belas tujuan dalam SDGs. Temuan penelitian ini adalah adanya signifikansi keterkaitan persentase kehadiran direksi dalam rapat direksi dan keberadaan komite CSR dengan kuaitas laporan keberlanjutan dalam observasi penelitian sehingga meningkatkan pentingnya peran komite CSR dalam penyusunan laporan keberlanjutan, terutama di negara Asia Tenggara dalam penelitian dan meningkatkan ugensi untuk mempromosikan adanya komite CSR dalam perusahaan, khususnya bagi perusahaan terbuka.

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ABSTRACTThis study aims to determine the effect of the characteristics of directors, in the form of board size, the proportion of independent directors, the presence of female directors, the presence of foreign directors, and directors activities, in the form of a number of board meetings held in one year and the percentage of directors in meetings, on quality of sustainability reports is in line with the Sustainable Development Goals (SDGs) in the five Top 5 Southeast Asia countries, which are Indonesia, Malaysia, Singapore, Thailand and the Philippines in the 2016 and 2107 reporting years. This research was conducted using ordinary least square regression of secondary data collected through the companys website or datastream. The measurement of the quality of sustainability reports is carried out with a manual scoring process on the GRI Standard and GRI G4 mapping with seventeen objectives in the SDGs. The findings of this study are the significance of the relationship between the percentage of directors` attendance at the board of directors and the existence of CSR committees with the quality of sustainability reports in research observations, thus increasing the importance of CSR committees in the preparation of sustainability reports, especially in Southeast Asian countries in research and enhancing incentives to promote CSR committees within the company, especially for public companies."