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 isSharia Enterprise Theory (SET), especially for sharia banks. This study aims to explore the reality of sustainability inpractice sustainability reporting based on the perspective of Shariah enterprise theory (SET). This research wasconducted on the Sharia Banking BUMN company. Lowering the theoretical concept of CSR disclosure based on theconcept of Shariah Enterprise Theory (SET) as a foundation in CSR reporting of the banking sector and conformityanalysis that is reflected in the report sustainability with SET. The results show that the company reveals verticalaccountability to God, horizontal accountability to humans includes responsibility to customers, employees andcommunities as well as responsibility to nature despite important disclosures that are not addressed in terms ofaccountability to God and nature.