KnE Social Sciences

Published date: Sep 16 2025

Journal Title: KnE Social Sciences

Issue title: The Mercu Buana Ecobiz Energy International Conference: Sustainability and ESG Reporting in the Energy Sector

Pages: 67 - 82

DOI: 10.18502/kss.v10i21.19690

Agustinus Hariadi Djoko Purwantoagustinus.hariadi@mercubuana.ac.idUniversitas Mercu Buana, Jakarta

Yulianto YuliantoMagister Management, Universitas Mercu Buana, Jakarta

Sustainability reports (SRs) are demanded by the global market. However, some stakeholders are sceptical of their direct effects to associated sites’ actual environmental health safety (EHS) performances. This research examines SRs’ content and processes to be compared with EHS achievement of three energy provisions corporations having third-party assurance during the study period. It is a qualitative study in which analysis is carried out on the basis of reviewing sustainability reports, observing directly verified events undertaken by third party assurers, and interviewing the three assurers. The research questions are: What are inherent weaknesses in improving actual EHS performance through SRs? What are difficulties in syncrhonizing SRs and sites’ EHS performance? How much are these differences impacting stakeholder assurance level? How does the third party assurer narrow the gaps? The results show that there were always inherent gaps between the SRs and actual sites’ achievement. The three corporates continously managed to narrowing the gaps through internal synchronization and external verification by which improvement occurs both in the SRs and sites. This research provides evidence on the benefit of the SRs in improving EHS sites’ implementation by which encouragement for other corporates apply the same practices and approaches.

Keywords: sustainability, sustainability reports, environmental, health safety, corporation

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