Pelaporan Keberlanjutan dan Tata Kelola Risiko Lingkungan: Tinjauan Literatur Kritis dan Bukti Kasus tentang Risiko Banjir di Sumatra
DOI:
https://doi.org/10.21009/wahana.21.015Kata Kunci:
Akuntabilitas Lingkungan, Dekonstruksi Derridean, Pelaporan Keberlanjutan, Risiko Banjir, Tata Kelola Risiko LingkunganAbstrak
Penelitian ini bertujuan untuk mengkaji secara kritis peran sustainability reporting dalam membingkai dan mengelola risiko banjir di Sumatra, dengan fokus pada pengungkapan liabilitas lingkungan dan biodiversitas. Menggunakan pendekatan kualitatif interpretatif, penelitian ini menerapkan studi literatur kritis dan analisis dokumen terhadap sustainability reports empat entitas korporasi dari sektor kehutanan dan pulp, pertambangan, pembangkit listrik tenaga air, serta perkebunan skala besar yang beroperasi di wilayah rawan banjir di Sumatra. Analisis data dilakukan melalui pendekatan Derrida dengan mengkaji klaim keberlanjutan dominan, oposisi biner yang disenyapkan, serta jejak makna ekologis yang muncul dalam teks laporan. Hasil penelitian menunjukkan bahwa sustainability reporting berfungsi sebagai mekanisme simbolik legitimasi, bukan sebagai instrumen internalisasi risiko ekologis. Risiko banjir secara konsisten dibingkai sebagai peristiwa eksternal dan tidak terduga, sementara hubungan kausal antara aktivitas korporasi, perubahan tata guna lahan, degradasi daerah aliran sungai, dan instabilitas hidrologis dihapuskan dari narasi utama. Selain itu, tidak ditemukan pengakuan liabilitas lingkungan maupun valuasi ekonomi atas kehilangan biodiversitas, sehingga dampak ekologis jangka panjang tetap berada di luar kerangka akuntansi dan manajemen risiko perusahaan. Temuan ini mengindikasikan adanya kesenjangan mendasar antara tujuan normatif sustainability reporting dan praktik pengungkapan yang dijalankan, sekaligus menegaskan bahwa ketidakpastian risiko banjir merupakan hasil konstruksi diskursif, bukan semata karakteristik alamiah.
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