DAMPAK SUSTAINABILITY REPORTING TERHADAP AKUNTABILITAS PENGENDALIAN HASIL DI INDUSTRI PERTAMBANGAN
DOI:
https://doi.org/10.70248/jakpt.v3i1.2734Keywords:
Sustainability Reporting, Akuntabilitas, Pengendalian Hasil, Industri Pertambangan, Systematic Literature Review.Abstract
Laporan keberlanjutan atau sustainability reporting telah menjadi topik krusial dalam dunia bisnis modern, khususnya di industri pertambangan yang memiliki dampak signifikan terhadap lingkungan dan masyarakat. Artikel ini bertujuan untuk meninjau secara sistematis literatur yang ada mengenai dampak sustainabilityreporting terhadap akuntabilitas pengendalian hasil di industri pertambangan. Dengan menggunakan metode SystematicLiteratureReview (SLR), penelitian ini mengidentifikasi, menganalisis, dan mensintesis temuan-temuan kunci dari studi-studi relevan yang dipublikasikan. Hasil tinjauan menunjukkan bahwa sustainabilityreporting berpotensi meningkatkan transparansi dan akuntabilitas, meskipun tantangan dalam pengukuran dan verifikasi masih ada.
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