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ANALISIS PENGUNGKAPAN RISIKO KEBERLANJUTAN DAN MITIGASI RISIKO PT PLN (PERSERO) TAHUN 2021–2024

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 9 No. 1 (2026)

Published
2026-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study analyzes sustainability risk disclosures, mitigation measures, and changes in disclosure quality at PT PLN (Persero) from 2021 to 2024. It applies a descriptive qualitative approach with content analysis of the company’s Sustainability Reports and Annual Reports. Data were collected through documentation, literature review, and supporting interviews with Accounting and ESG staff at the Maluku and Papua Development Main Unit. Information was classified into environmental risks, social risks, environmental mitigation, and social mitigation. Disclosure quality was assessed for completeness, clarity, measurability, and consistency using a 0–2 scale, with reference to GRI, IFRS S1, and IFRS S2. The findings show that environmental risks include emissions, fossil-energy dependence, climate change, waste, fly ash and bottom ash (FABA), water, and biodiversity. Social risks include occupational health and safety (OHS), fatalities, service reliability, customer complaints, electricity access, and project-related social impacts. Mitigation measures comprise renewable energy development, biomass co-firing, emissions reduction, waste and FABA management, conservation, occupational safety enhancement, service digitalization, complaint resolution, expanded electricity access, and social and environmental responsibility programs (TJSL). Costs directly attributable to projects may be capitalized as construction in progress (PDP), whereas social and environmental responsibility costs are recorded as head-office expenses through a corporate social responsibility clearing account. Disclosure quality improved from scores of 4 on 2021 and 6 on 2022 to 7 on 2023 and 8 on 2024. Nevertheless, data consistency, cost quantification, residual-risk disclosure, and evaluation of mitigation effectiveness require improvement. Keywords: sustainability risk; risk mitigation; disclosure quality; sustainability reporting; PT PLN (Persero).

Collaboration network of the authors

40 authors · 133 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown5
Siti RofingatunAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Otniel SafkaurAffiliation unknown3
Bill PangayowAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Aaron SimanjuntakAffiliation unknown2
Nelly Austin FonatabaAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Elia Madatu TandililingAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
kostantina safisaAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Charles MarpaungAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENGUNGKAPAN RISIKO KEBERLANJUTAN DAN MITIGASI RISIKO PT PLN (PERSERO) TAHUN 2021–2024</dc:title>
	<dc:creator>Sunme, Petra Monika</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">This study analyzes sustainability risk disclosures, mitigation measures, and changes in disclosure quality at PT PLN (Persero) from 2021 to 2024. It applies a descriptive qualitative approach with content analysis of the company’s Sustainability Reports and Annual Reports. Data were collected through documentation, literature review, and supporting interviews with Accounting and ESG staff at the Maluku and Papua Development Main Unit. Information was classified into environmental risks, social risks, environmental mitigation, and social mitigation. Disclosure quality was assessed for completeness, clarity, measurability, and consistency using a 0–2 scale, with reference to GRI, IFRS S1, and IFRS S2. The findings show that environmental risks include emissions, fossil-energy dependence, climate change, waste, fly ash and bottom ash (FABA), water, and biodiversity. Social risks include occupational health and safety (OHS), fatalities, service reliability, customer complaints, electricity access, and project-related social impacts. Mitigation measures comprise renewable energy development, biomass co-firing, emissions reduction, waste and FABA management, conservation, occupational safety enhancement, service digitalization, complaint resolution, expanded electricity access, and social and environmental responsibility programs (TJSL). Costs directly attributable to projects may be capitalized as construction in progress (PDP), whereas social and environmental responsibility costs are recorded as head-office expenses through a corporate social responsibility clearing account. Disclosure quality improved from scores of 4 on 2021 and 6 on 2022 to 7 on 2023 and 8 on 2024. Nevertheless, data consistency, cost quantification, residual-risk disclosure, and evaluation of mitigation effectiveness require improvement.
&amp;nbsp;
Keywords: sustainability risk; risk mitigation; disclosure quality; sustainability reporting; PT PLN (Persero). </dc:description>
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	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2026-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5879</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 9 No. 1 (2026): Volume 9 Nomor 1 Mei 2026</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 9 No 1 (2026): Volume 9 Nomor 1 Mei 2026</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5879/3790</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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