Analisis wacana kritis atas aspek sosial dari isu keberlanjutan
DOI:
Abstract Views:
75 times
PDF Downloads:
41 times
Abstract
Purpose – The purpose of this study is to explain the emerging narratives about the social aspects of sustainability issues in companies that belong to the technology sector of the new economy listing board.
Methods – The paradigm used in this research is discourse analysis. Researchers used the document analysis method that focus more on social aspects due to the indirect and low impact in this studied sector.
Findings - This research unravel the emerging narrative amongst companies’ reports in the new economy listing board technology. Those are compliant, transparent, and strongly committed to running social programs to contribute the SDGs. These narratives are confirmed by the triangulations in the mass media that demonstrated the real conditions. In conclusion, the emerging naratives bring about the message that elaborate the focus of the company in addressing the sustainability issues, which is about compliance or achieving certain targets.
Implications - This research can contribute to add insights in sustainability research and the researcher wants to show that the public can see the narrative built on sustainability reports that are reported on sustainability issues.
Originality - Previous research has mostly discussed the manufacturing and banking sectors while the technology sector is still very rarely studied.
Downloads
References
Arvidsson, S., & Sabelfeld, S. (2023). Adaptive framing of sustainability in CEO letters. Accounting, Auditing & Accountability Journal, 36(9), 161–199. https://doi.org/10.1108/AAAJ-11-2019-4274
Buallay, A. (2019). Sustainability reporting and firm’s performance. International Journal of Productivity and Performance Management, 69(3), 431–445. https://doi.org/10.1108/IJPPM-10-2018-0371
Catriana, E., & Eka, A. (2022). Siapkan Karyawan Hadapi Tantangan Ekonomi Digital, Blibli Gelar BOLD 2. Kompas.Com. https://money.kompas.com/read/2022/03/02/180000426/siapkan-karyawan-hadapi-tantangan-ekonomi-digital-blibli-gelar-bold-2
Chelli, M., Durocher, S., & Fortin, A. (2019). Substantive and symbolic strategies sustaining the environmentally friendly ideology. Accounting, Auditing & Accountability Journal, 32(4), 1013–1042. https://doi.org/10.1108/AAAJ-02-2018-3343
CNN Indonesia. (2022). E-Commerce Rajai Pertumbuhan Ekonomi Digital Saat Pandemi. https://www.cnnindonesia.com/ekonomi/20220615082930-92-809094/e-commerce-rajai-pertumbuhan-ekonomi-digital-saat-pandemi
Ernst & Young, & GRI. (2014). Sustainability Reporting the time is now. EYGM Limited. Preuzeto Sa Sajta Dana, 31(08), 2016.
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder Theory and the Resource-Based View of the Firm. Journal of Management, 47(7), 1757–1770. https://doi.org/10.1177/0149206321993576
Haryanti, T., & Subriadi, A. P. (2022). E-commerce acceptance in the dimension of sustainability. Journal of Modelling in Management, 17(2), 715–745. https://doi.org/10.1108/JM2-05-2020-0141
IAP2. (2022). Situasi dan Tantangan Perjalanan ESG di Indonesia. https://iap2.or.id/situasi-dan-tantangan-perjalanan-esg-di-indonesia/
Kementerian Komunikasi dan Digital. (2023). Kembangkan Ekonomi Digital, Indonesia Butuh Talenta Digital Berkualitas. https://www.komdigi.go.id/berita/siaran-pers/detail/siaran-pers-no-28-hm-kominfo-03-2023-tentang-kembangkan-ekonomi-digital-indonesia-butuh-talenta-digital-berkualitas
Kementrian Keuangan. (2022). Implementasi ESG Wujud Nyata Tindak Lanjut Agenda Infrastruktur G20 Presidensi Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Implementasi-ESG-Wujud-Nyata-Tindak-Lanjut-Agenda
Khoirunnisa, J. (2022). Top! Gojek Raih Predikat Tempat Kerja Ramah Perempuan. Detik Finance. https://finance.detik.com/berita-ekonomi-bisnis/d-6327011/top-gojek-raih-predikat-tempat-kerja-ramah-perempuan
KPMG. (2022). Big Shifts, Small Steps: Survey of Sustainability Reporting 2022. KMPG International, October, 1–81. chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://assets.kpmg/content/dam/kpmg/pk/pdf/2022/10/Survey-of-Sustainability-Reporting-2022.pdf
Lipsman, A. (2019). Global Ecommerce 2019 - Ecommerce Continues Strong Gains Amid Global Economic Uncertainty. EMarketer. https://www.insiderintelligence.com/content/global-ecommerce-2019
Mohammad, W. M. W., & Wasiuzzaman, S. (2021). Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2(2), 100015. https://doi.org/10.1016/j.cesys.2021.100015
Phillips, N., & Hardy, C. (2002). Discourse analysis: Investigating processes of social construction. Sage Publications.
Prasasti, G. D. (2022). Blibli Ungkap Strategi Penuhi Kepuasan Pelanggan dan Jalankan Bisnis Berkelanjutan. Liputan 6. https://www.liputan6.com/tekno/read/5021887/blibli-ungkap-strategi-penuhi-kepuasan-pelanggan-dan-jalankan-bisnis-berkelanjutan?page=4x%60
Pratiwi, W., & Suandi, S. (2023). Pengungkapan Tanggung Jawab Sosial Perusahaan Dan Nilai Perusahaan: Perusahaan Keluarga Dan Non-Keluarga. Jurnal Ilmiah Hospitality, 12(2), 475–488. https://doi.org/10.47492/jih.v12i2.2932
Pressrelease.id. (2023). Perkuat Ekosistem dan Kapabilitas Seller, Blibli Gelar Program Blibli Coach. https://pressrelease.kontan.co.id/news/perkuat-ekosistem-dan-kapabilitas-seller-blibli-gelar-program-blibli-coach
Ramadhani, P. I. (2022). Komitmen Bukalapak Ciptakan Dampak Berkelanjutan ESG dan SDGs PBB. Liputan 6. https://www.liputan6.com/saham/read/5103904/komitmen-bukalapak-ciptakan-dampak-berkelanjutan-esg-dan-sdgs-pbb
Virakul, B., & Russ-Eft, D. F. (2019). A model for business responses to global challenges and sustainable development. Social Responsibility Journal, 16(2), 199–224. https://doi.org/10.1108/SRJ-09-2018-0223
Ying, Z., & Xin-gang, Z. (2021). The impact of Renewable Portfolio Standards on carbon emission trading under the background of China’s electricity marketization reform. Energy, 226, 120322. https://doi.org/10.1016/j.energy.2021.120322
Zhafira, A. N. (2022). Grup GoTo perluas komitmen berkelanjutan untuk ekosistemnya. Antara News. https://www.antaranews.com/berita/2917025/grup-goto-perluas-komitmen-berkelanjutan-untuk-ekosistemnya
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
