Implementation of POJK 51 and CSR Disclosure in the Sustainability Reports of Agricultural and Aquaculture Sector Companies in 2022

Authors

  • Christine Bawaeda Sitandung Kombong Universitas Trisakti, Indonesia
  • Kurniawati Kurniawati Universitas Trisakti, Indonesia

DOI:

https://doi.org/10.59141/jrssem.v5i5.1228

Keywords:

POJK 51 implementation, SDGs disclosure, sustainability reports, primary goods and consumer sector, sustainable development

Abstract

This study examines the implementation of POJK 51 and SDGs disclosure in the 2022 sustainability reports of companies in the agriculture and aquaculture industries' D sector. Using data from the Indonesia Stock Exchange's official website, 48 companies were sampled and analyzed using content analysis. Results show that most companies have achieved a high category in POJK 51 implementation, indicating strong awareness of SDGs practices. However, about 40% are in the medium category. Distribution of POJK 51 implementation percentages varies significantly among companies. While the majority disclose SDGs at a medium level, some exhibit low levels. Variations in SDGs disclosure percentages highlight differing levels of engagement, suggesting areas for sustainability reporting improvement. Overall, the research provides valuable insights for stakeholders and the industry to enhance commitments to sustainability practices and SDGs attainment.

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Published

2025-12-22

How to Cite

Sitandung Kombong, C. B., & Kurniawati, K. (2025). Implementation of POJK 51 and CSR Disclosure in the Sustainability Reports of Agricultural and Aquaculture Sector Companies in 2022 . Journal Research of Social Science, Economics, and Management, 5(5), 3726–3740. https://doi.org/10.59141/jrssem.v5i5.1228

Issue

Vol. 5 No. 5 (2025): Journal Research of Social Science, Economics, and Management

Section

Articles

License

Copyright (c) 2025 Christine Bawaeda Sitandung Kombong, Kurniawati Kurniawati

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