AN ANALYSIS OF THE ACCOUNTANT ROLE IN ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) (A CASE STUDY ON PT PERTAMINA)

Abstract

This study aims to determine the accountant role in achieving the Sustainable Development Goals (SDGs) of an energy sector company. Based on the background analysis and literature review, this study explores how PT Pertamina, one of the companies in Indonesia, implements and reports its SDGs achievement. This study employs a qualitative descriptive method which explores and describes phenomena in details, and involves secondary data obtained from the annual report, sustainable report, profile of the company, and articles and previous research. The result of the study exhibit that PT Pertamina has shown commitment to the achievement of SDGs. Accountants also have an important role in achieving the SDGs through the provision of accurate and transparent information, as well as support decision-making that considers economic, social, and environmental impact. This research provides insight into how energy sector companies can be more effective in achieving the SDGs with the active role of accountants.