Sustainability Reporting In The Health Sector By Considering Economic, Environmental, Social And Governance (Esg) Aspects In The Kalbe Farma Pharmaceutical Industry

Abstract

This study aims to study sustainability reporting in the health sector, especially pharmaceutical companies listed on the Indonesia Stock Exchange in the Kalbe Farma Pharmaceutical industry. The analysis basis for the sustainability report serves as a guide in considering economic, environmental, social and governance (ESG) aspects. This makes the company's sustainability report can have a positive or negative impact on society and employees. This research uses descriptive qualitative with qualitative content analysis techniques in the company's sustainability report observed to be published in 2021. The results of the analysis show that the sustainability report taking into account economic, environmental, social and governance (ESG) aspects in the Kalbe Farma pharmaceutical industry is very influential and provides the positive impact of the community and employees on the company's sustainability so that Kalbe Farma can carry out its business and company policies properly and correctly according to applicable regulations.