Peran Etika Profesi Akuntan dalam Mengurangi Risiko Greenwashing pada Laporan Keberlanjutan (ESG Reporting) di Indonesia

Novi Tri Setyaningrum; Uswatun Hasanah

doi:10.59086/jam.v4i2.862

Authors

Novi Tri Setyaningrum Universitas Jenderal Soedirman
Uswatun Hasanah Universitas Jenderal Soedirman

DOI:

https://doi.org/10.59086/jam.v4i2.862

Keywords:

Professional Ethics, Accountants, Greenwashing, ESG Reporting, Sustainability

Abstract

Dalam era bisnis yang semakin menuntut transparansi, laporan keberlanjutan (Environmental, Social, and Governance/ESG) menjadi instrumen penting bagi perusahaan untuk menunjukkan komitmennya terhadap tanggung jawab sosial dan lingkungan. Namun, fenomena greenwashing, yakni penyajian informasi ESG yang menyesatkan atau dilebih-lebihkan dan telah menjadi tantangan serius yang mengancam kredibilitas laporan tersebut. Di sinilah peran strategis etika profesi akuntan diperlukan. Etika profesi tidak hanya menjadi pedoman moral, tetapi juga menjadi landasan dalam menegakkan integritas, objektivitas, dan profesionalisme dalam proses verifikasi dan pelaporan ESG. Artikel ini bertujuan untuk mengkaji kontribusi etika profesi akuntan dalam meminimalisir risiko greenwashing, khususnya dalam konteks Indonesia. Dengan menggunakan metode studi pustaka, artikel ini menyimpulkan bahwa penerapan prinsip-prinsip etika profesi akuntan dapat memperkuat kepercayaan publik terhadap laporan ESG dan mendorong praktik bisnis yang lebih berkelanjutan serta bertanggung jawab secara sosial.

In an era of business that increasingly demands transparency, sustainability reports (Environmental, Social, and Governance/ESG) have become an important instrument for companies to demonstrate their commitment to social and environmental responsibility. However, the phenomenon of greenwashing, namely the presentation of misleading or exaggerated ESG information, has become a serious challenge that threatens the credibility of the report. This is where the strategic role of professional ethics for accountants is needed. Professional ethics are not only a moral guideline, but also a foundation for upholding integrity, objectivity, and professionalism in the ESG verification and reporting process. This article explores how professional accounting ethics can mitigate greenwashing risks in ESG reporting, particularly within the Indonesian context. Using a literature study method, this article concludes that the application of the principles of professional ethics for accountants can strengthen public trust in ESG reports and encourage more sustainable and socially responsible business practices.

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