REFLEKSI REALITAS “SUSTAINABILITY†DALAM PRAKTIK SUSTAINABILITY REPORTING: PERSPEKTIF SHARIAH ENTERPRISE THEORY

Abstract

In addition to legitimacy theory, the most appropriate theory to disclose corporate social responsibility is
Sharia Enterprise Theory (SET), especially for sharia banks. This study aims to explore the reality of sustainability in
practice sustainability reporting based on the perspective of Shariah enterprise theory (SET). This research was
conducted on the Sharia Banking BUMN company. Lowering the theoretical concept of CSR disclosure based on the
concept of Shariah Enterprise Theory (SET) as a foundation in CSR reporting of the banking sector and conformity
analysis that is reflected in the report sustainability with SET. The results show that the company reveals vertical
accountability to God, horizontal accountability to humans includes responsibility to customers, employees and
communities as well as responsibility to nature despite important disclosures that are not addressed in terms of
accountability to God and nature.