Taraweh Evaluasi tingkat transparansi pelaporan Environmental, Social, and Governance (ESG) pada UMKM sektor makanan dan minuman di Kecamatan Rantau Selatan

Abstract

Abstract

This study aims to evaluate the level of transparency in Environmental, Social, and Governance (ESG) reporting among micro, small, and medium enterprises (MSMEs) in the food and beverage sector located in Rantau Selatan District. The main focus of this research is to examine how MSME actors disclose sustainability aspects within their supply chain activities, including waste management, employee welfare, and business governance. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, field observations, and analysis of supporting documents. The results are expected to reveal the extent to which MSME actors understand the importance of ESG reporting and the factors that influence their sustainability information disclosure. The findings are expected to serve as a foundation for local governments and MSME support institutions in designing policies to strengthen transparency and business sustainability in the local culinary sector.

Keywords: ESG, Transparency, Supply Chain

Abstrak

Penelitian ini bertujuan untuk mengevaluasi tingkat transparansi pelaporan Environmental, Social, and Governance (ESG) pada UMKM sektor makanan dan minuman di Kecamatan Rantau Selatan. Fokus utama penelitian ini adalah bagaimana pelaku UMKM mengungkapkan aspek keberlanjutan dalam aktivitas rantai pasok, termasuk pengelolaan limbah, kesejahteraan tenaga kerja, serta tata kelola usaha. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi lapangan, dan analisis dokumen pendukung. Hasil penelitian diharapkan dapat menunjukkan sejauh mana pelaku UMKM telah memahami pentingnya pelaporan ESG dan faktor-faktor yang mempengaruhi keterbukaan informasi keberlanjutan mereka. Temuan ini diharapkan menjadi dasar bagi pemerintah daerah dan lembaga pendamping UMKM dalam merancang kebijakan penguatan transparansi dan keberlanjutan bisnis di sektor kuliner lokal.

Kata Kunci: ESG, Transparansi, Rantai Pasok