Mata Kuliah MM6123 - 2026

Kode Mata KuliahMM6123 / 3 SKS
Penyelenggara291 - Administrasi Bisnis / SBM
KategoriKuliah
Bahasa IndonesiaEnglish
Nama Mata KuliahLingkungan, Sosial, dan Tata KelolaEnvironmental, Social, and Governance
Bahan Kajian
  1. Dasar-Dasar ESG: Definisi, Evolusi dari CSR menuju ESG, Business Case untuk Keberlanjutan
  2. Business Case untuk ESG: Kapitalisme Pemangku Kepentingan (Stakeholder) vs Pemegang Saham (Shareholder), Materialitas, Penciptaan Nilai
  3. Tinjauan Kerangka Kerja ESG: GRI Universal Standards dan SASB Standards — Cakupan, Penerapan, dan Perbandingan
  4. Kerangka Pengungkapan Iklim (Climate Disclosure): TCFD dan ISSB (IFRS S1 & S2) — Konvergensi Menuju Standar Global
  5. Dimensi Lingkungan I: Perubahan Iklim, Akuntansi Karbon (Scope 1, 2, 3), Strategi Net Zero
  6. Dimensi Lingkungan II: Keanekaragaman Hayati, Pengelolaan Air, Ekonomi Sirkular, TNFD
  7. Dimensi Sosial: Hak Asasi Manusia, Praktik Ketenagakerjaan, Diversitas & Inklusi, Uji Tuntas Rantai Pasok
  8. Dimensi Tata Kelola I: Prinsip-Prinsip Tata Kelola Perusahaan, Efektivitas Dewan, Kompensasi Eksekutif
  9. Dimensi Tata Kelola II: Etika Bisnis, Anti-Korupsi, Transparansi Pajak, Lobi
  10. Integrasi ESG ke dalam Strategi Perusahaan: Penilaian Materialitas, Materialitas Ganda (Double Materiality), KPI ESG
  11. Pelaporan dan Asurans Keberlanjutan: Desain Laporan, Pelaporan Terintegrasi, Risiko Greenwashing
  12. Investasi ESG & Pembiayaan Hijau: Peringkat ESG, Obligasi Hijau (Green Bonds), Pinjaman Terkait Keberlanjutan (Sustainability-Linked Loans), Investasi Berdampak (Impact Investing)
  13. ESG di Pasar Berkembang & Indonesia: POJK OJK No. 51/2017, IDX ESG Leaders, Studi Kasus Lokal
  14. Integrasi: Perancangan Strategi ESG untuk Perusahaan Indonesia (Sintesis Proyek)
  1. Foundations of ESG: Definitions, Evolution from CSR to ESG, Business Case for Sustainability
  2. The Business Case for ESG: Stakeholder vs Shareholder Capitalism, Materiality, Value Creation
  3. ESG Frameworks Overview: GRI Universal Standards and SASB Standards — Scope, Application, Comparison
  4. Climate Disclosure Frameworks: TCFD and ISSB (IFRS S1 & S2) — Convergence Toward a Global Baseline
  5. Environmental Dimension I: Climate Change, Carbon Accounting (Scope 1, 2, 3), Net Zero Strategies
  6. Environmental Dimension II: Biodiversity, Water Stewardship, Circular Economy, TNFD
  7. Social Dimension: Human Rights, Labor Practices, Diversity & Inclusion, Supply Chain Due Diligence
  8. Governance Dimension I: Corporate Governance Principles, Board Effectiveness, Executive Compensation
  9. Governance Dimension II: Business Ethics, Anti-Corruption, Tax Transparency, Lobbying
  10. ESG Integration into Corporate Strategy: Materiality Assessment, Double Materiality, ESG KPIs
  11. Sustainability Reporting & Assurance: Report Design, Integrated Reporting, Greenwashing Risks
  12. ESG Investing & Green Finance: ESG Ratings, Green Bonds, Sustainability-Linked Loans, Impact Investing
  13. ESG in Emerging Markets & Indonesia: OJK POJK 51/2017, IDX ESG Leaders, Local Case Studies
  14. Integration: ESG Strategy Design for Indonesian Companies (Project Synthesis)
Capaian Pembelajaran Mata Kuliah (CPMK)
  1. Mahasiswa mampu mengidentifikasi isu-isu etika dan keberlanjutan (Environmental, Social, Governance) yang dihadapi perusahaan lintas industri, termasuk dalam konteks emerging markets.
  2. Mahasiswa mampu menerapkan kerangka kerja dan standar ESG global (GRI, SASB, TCFD, ISSB) untuk mengidentifikasi isu material dan menilai dampaknya bagi pemangku kepentingan.
  3. Mahasiswa mampu melakukan riset dan analisis terhadap dampak isu ESG (lingkungan, sosial, tata kelola) bagi berbagai pemangku kepentingan — investor, regulator, karyawan, komunitas, dan lingkungan
  4. Mahasiswa mampu menganalisis secara sistematis pros dan cons keputusan strategis terkait ESG, termasuk trade-off antara kinerja finansial jangka pendek dan penciptaan nilai jangka panjang.
  5. Mahasiswa mampu merancang dan mengkomunikasikan strategi ESG yang etis dan dapat dipertanggungjawabkan, dengan mempertimbangkan pros/cons keputusan serta dampaknya bagi pemangku kepentingan.
  1. Students are able to identify ethical and sustainability issues (Environmental, Social, Governance) faced by companies across industries, including in the context of emerging markets.
  2. Students are able to apply global ESG frameworks and standards (GRI, SASB, TCFD, ISSB) to identify material issues and assess their impact on stakeholders.
  3. Students are able to conduct research and analysis on the impact of ESG issues (environmental, social, governance) on various stakeholders — investors, regulators, employees, communities, and the environment.
  4. Students are able to systematically analyze the pros and cons of strategic decisions related to ESG, including the trade-offs between short-term financial performance and long-term value creation.
  5. Students are able to design and communicate ethical and accountable ESG strategies, taking into account the pros/cons of decisions and their impact on stakeholders.
Metode PembelajaranPerkuliahan, diskusi kasus (case-based learning), tugas kelompok berbasis proyek (project-based learning), guest lecture praktisi industrLectures, case-based learning, project-based learning, class discussions, industry guest lectures
Modalitas PembelajaranLuring (tatap muka), sinkron, asinkron (LMS), mandiriOffline (face-to-face), synchronous, asynchronous (LMS), individual
Jenis NilaiABCDE
Metode PenilaianPartisipasi kelas, analisis kasus individu, proyek kelompok (ESG strategy report), presentasi, UTS, UASClass participation, individual case analysis, group project (ESG strategy report), presentation, mid-term and final exams
Catatan Tambahan