IMPLEMENTASI BISNIS KEBERLANJUTAN MELALUI PENERAPAN ESG DAN ISPO PADA PERUSAHAAN SAWIT PT DHARMA SATYA NUSANTARA TBK

Darkiman Ruminta; Heri Susanto

doi:10.37600/ek&bi.v8i2.2492

Darkiman Ruminta Universitas Bina Sarana Informatika
Heri Susanto Universitas Bina Sarana Informatika

DOI: https://doi.org/10.37600/ek&bi.v8i2.2492

Abstract

The implementation of business sustainability is increasingly gaining global attention with increasing awareness of climate change, environmental degradation, and social inequality. This study aims to determine how sustainable palm oil companies in Indonesia implement ESG and ISPO practices at PT Dharma Satya Nusantara Tbk. This study used a qualitative descriptive method to describe the implementation of ESG aspects such as environmental, social, and governance, the implementation of ISPO principles and criteria, and the sustainability report. The results illustrate that PT Dharma Satya Nusantara Tbk has implemented sustainable practices through the implementation of ESG and ISPO aspects in its business operations, as evidenced by its track record of implementing forest, climate, and community pillar programs and ISPO certification for its plantations and palm oil mills, as outlined in its sustainability report. The company's ESG aspects have been implemented well, and its ESG performance has received excellent ratings from ESG scoring agencies such as SPOTT, Kehati, S&P Global, and KESGI. PT Dharma Satya Nusantara Tbk, as a company engaged in the palm oil plantation and processing business, has obtained ISPO certification, indicating it has implemented the principles and criteria of the Indonesian palm oil sustainability system. Sustainability practices also provide increased revenue and company profits.

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