Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT

This study aims to analyze the implementation of sustainability accounting and ESG disclosure at PT Unilever Indonesia and PT Pertamina as ASRRAT winning companies, focusing on the extent to which both companies integrate sustainability principles into their business strategies and operations, as well as their contribution to achieving the Sustainable Development Goals (SDGs). Using a qualitative approach through meta-analysis and literature study methods, this study analyzes secondary data from scientific articles and trusted publications obtained through Google Scholar. The results of the study show that both companies have successfully implemented ESG principles that focus on reducing emissions, renewable energy, and empowering communities, by following international standards such as GRI. Despite facing cost challenges, both were able to demonstrate that transparent and structured ESG reporting not only reduces risk, but also creates long-term value and strengthens the company's competitiveness, making them examples of best practices in sustainability and ESG reporting that support the achievement of SDGs.