MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW
DOI:
https://doi.org/10.31539/pgw73323Keywords:
Materialitas, Keterlibatan Pemangku Kepentingan, GRI, Pelaporan Keberlanjutan, Stakeholder Engagement, Sustainability Reporting, Legitimacy Theory, Stakeholder TheoryAbstract
Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
References
Bais, B., Nassimbeni, G., & Orzes, G. (2024). Global Reporting Initiative: Literature review and research directions. Journal of Cleaner Production, 471, 143428. https://doi.org/10.1016/j.jclepro.2024.143428
Bellantuono, N., Pontrandolfo, P., & Scozzi, B. (2018). Guiding materiality analysis for sustainability reporting: The case of agri-food sector. International Journal of Technology Policy and Management, 18(4), 314–341. https://doi.org/10.1504/IJTPM.2018.096181
Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2023). Improving corporate sustainability disclosure: A review of the ESG reporting landscape. Journal of Cleaner Production, 384, 135674. https://doi.org/10.1016/j.jclepro.2022.135674
Chaerunisa, A. B., & Siregar, S. V. (2023). Implementasi stakeholder engagement dalam sustainable development: Studi kasus pada PT XYZ. Owner: Riset & Jurnal Akuntansi, 7(4), 2956–2969. https://doi.org/10.33395/owner.v7i4.1640
Clarkson, M. B. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92–117. https://doi.org/10.5465/amr.1995.9503271994
Dewi, A. A., Saraswati, E., Rahman, A. F., & Atmini, S. (2023). Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting. Cogent Business & Management, 10(1), 2175437. https://doi.org/10.1080/23311975.2023.2175437
Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044
Farooq, M. B., Zaman, R., Sarraj, D., & Khalid, F. (2021). Examining the extent of and drivers for materiality assessment disclosures in sustainability reports. Sustainability Accounting, Management and Policy Journal, 12(5), 1041–1068. https://doi.org/10.1108/SAMPJ-04-2020-0113
Fasan, M., & Mio, C. (2017). Fostering stakeholder engagement: The role of materiality disclosure in integrated reporting. Business Strategy and the Environment, 26(3), 288–305. https://doi.org/10.1002/bse.1917
Feliyanti, C. (2022). Analisis penilaian materialitas laporan keberlanjutan pada 15 perusahaan multifinance. Jurnal Akuntansi, 11(1), 9–18. https://doi.org/10.46806/ja.v11i1.814
Förster, P. (2023). The double materiality principle (Article 19a NFRD) as proposed by the corporate sustainability reporting directive: An effective concept to tackle greenwashing? In European Yearbook of International Economic Law (Vol. 13). https://doi.org/10.1007/8165_2022_90
Freeman, R. E., Phillips, R., & Sisodia, R. (2020). The power of stakeholder capitalism. Berrett-Koehler.
García-Sánchez, I. M., Aibar-Guzmán, C., Aibar-Guzmán, B., & Rodríguez-Ariza, L. (2022). Corporate compliance with the materiality principle in sustainability reporting: The role of institutional pressures and corporate characteristics. Business Strategy and the Environment, 31(1), 1–16. https://doi.org/10.1002/bse.2885
Giacomini, D., Rocca, L., & Tonoli, D. (2025). Exploring materiality and stakeholder engagement in European water utilities’ sustainability strategies, organizational practices, and reporting. Business Strategy and the Environment, 34(11), 2607–2629. https://doi.org/10.1002/bse.4109
Global Reporting Initiative. (2021). GRI Standards 2021: Universal Standards. https://www.globalreporting.org
Hummel, K., & Geradts, T. (2019). Drivers of sustainability reporting: Evidence from the GRI database. Sustainability Accounting, Management and Policy Journal, 10(1), 62–84. https://doi.org/10.1108/SAMPJ-12-2017-0156
Husted, B. W., Montiel, I., & Christmann, P. (2020). Effects of environmental performance on sustainability reporting: GRI adoption across countries. Journal of International Business Studies, 51, 105–125. https://doi.org/10.1057/s41267-019-00252-z
Junior, R. M., Best, P. J., & Cotter, J. (2014). Sustainability reporting and assurance: A historical analysis on a worldwide phenomenon. Journal of Business Ethics, 120(1), 1–11. https://doi.org/10.1007/s10551-013-1637-y
Leung, E., Parker, L. D., & Courtis, J. K. (2022). Corporate governance and the credibility of sustainability reporting: An international study. Accounting, Auditing & Accountability Journal, 35(7), 169–194. https://doi.org/10.1108/AAAJ-07-2020-4892
Manetti, G. (2011). The quality of stakeholder engagement in sustainability reporting: Empirical evidence and critical points. Corporate Social Responsibility and Environmental Management, 18(2), 110–122. https://doi.org/10.1002/csr.255
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–75. https://doi.org/10.1016/j.cpa.2014.10.003
Ningsih, R., & Meiden, C. (2022). Analisis penilaian materialitas pada laporan keberlanjutan industri dasar dan kimia tahun 2020. Moneter: Jurnal Akuntansi dan Keuangan, 9(2), 149–158. https://doi.org/10.31294/moneter.v9i2.12676
Putri, I. H., Meutia, I., & Yuniarti, E. (2022). Faktor yang mempengaruhi pengungkapan materialitas pada laporan keberlanjutan. E-Jurnal Akuntansi, 32(7), 1771–1784. https://doi.org/10.24843/eja.2022.v32.i07.p08
Qisthi, F., & Fitri, M. (2021). Pengaruh keterlibatan pemangku kepentingan terhadap pengungkapan laporan keberlanjutan berdasarkan Global Reporting Initiative (GRI) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(4), 660–669. https://doi.org/10.24815/jimeka.v5i4.16042
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the quality of sustainability report. International Journal of Ethics and Systems, 34(2), 234–249. https://doi.org/10.1108/IJOES-05-2017-0071
Salsabilla, S., Saraswati, E., & Andayani, W. (2024). The impact of materiality and stakeholder engagement on firm sustainability reporting. Journal of Innovation in Business and Economics, 8(1), 71–80. https://doi.org/10.22219/jibe.v8i01.30670
Sardianou, E., Stauropoulou, A., Evangelinos, K., & Nikolaou, I. (2021). A materiality analysis framework to assess sustainable development goals of the banking sector through sustainability reports. Sustainable Production and Consumption, 27, 1779–1790. https://doi.org/10.1016/j.spc.2021.04.020
Saraswati, E., Rumansyah, M. A., & Dewi, A. A. (2024). Materiality and stakeholder engagement in sustainability reporting: Does it matter? Business: Theory & Practice, 25(2), 397–405. https://doi.org/10.3846/btp.2024.19023
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.2307/258788
Tan, F., & Dipendra, K. C. (2024). Tensions between materiality assessments and stakeholder engagements in Thai corporate sustainability leaders. Sustainability, 16(17), 7711. https://doi.org/10.3390/su16177711
Torelli, R., Balluchi, F., & Furlotti, K. (2019). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 27(2), 470–484. https://doi.org/10.1002/csr.1813
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Rui Lopes, Afrah Namirah Kamal, Darwis Said, Nadhirah Nagu
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
