INTEGRATING ESG INTO SUSTAINABLE HRM: DIRECTED CONTENT ANALYSIS OF INDONESIAN SUSTAINABILITY REPORTS

Authors

  • Hernanda Alfioni Sekolah Tinggi Manajemen PPM
  • Riza Aryanto Sekolah Tinggi Manajemen PPM

DOI:

https://doi.org/10.36563/g5njav94

Keywords:

sustainability reporting quality, ESG integration, sustainable HRM, performance and reward alignment

Abstract

The development of sustainability reporting in Indonesia currently does not guarantee the integration of ESG commitments into human resource management (HRM) systems. To address this issue, this study constructs and validates a new instrument to measure the maturity of ESG-HRM integration while mapping its primary gaps. The evaluation protocol assesses five domains of sustainability standards across 20 corporate sustainability reports using a double-coding scheme based on a structured codebook. Subsequently, the study employs nonparametric tests to compare the scores across domains before mapping corporate positions onto a four-quadrant matrix. The empirical results indicate that companies prioritize the disclosure of ESG commitments over their practical implementation within the HRM domain. Specifically, the scarcity of performance metrics and incentives triggers this critical integration gap. Meanwhile, governance and occupational safety disclosures display a relatively advanced level of maturity. Theoretically, these findings enrich the discourse on decoupling and institutional theories by localizing compliance gaps within a specific HR subsystem. Practically, this instrument provides a robust diagnostic tool for regulators and investors to distinguish substantive integration from administrative compliance, evaluating sustainability reporting quality and positioning remuneration system reform as the primary strategic lever.

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Author Biography

  • Riza Aryanto, Sekolah Tinggi Manajemen PPM
    Pendidikan
    • Magister Management / Sekolah Tinggi Manajemen PPM
    • Manajemen Stratejik/Universitas Indonesia
    Keahlian
    • Manajemen Talenta (Talent Management)
    • Manajemen Sumber Daya Manusia Stratejik (Strategic Human Resource Development)
    • Pengembangan Sumber Daya Manusia (Human Resource Development)
    • Manajemen Konflik dan Negosiasi (Conflict Management and Negotiation)
    • Analisis Beban Kerja (Workload Analysis)
    • Pengembangan Kepemimpinan (Leadership Development)
    • Metodologi Penelitian (Research Methodology)

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Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

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Copyright (c) 2026 Hernanda Alfioni, Riza Aryanto

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How to Cite

INTEGRATING ESG INTO SUSTAINABLE HRM: DIRECTED CONTENT ANALYSIS OF INDONESIAN SUSTAINABILITY REPORTS. (2026). JAT : Journal Of Accounting and Tax , 5(2), 743-771. https://doi.org/10.36563/g5njav94