DAMPAK SEBAGAI MATA UANG: KEMUNCULAN SROI DI ERA AKUNTABILITAS BERKELANJUTAN
Abstract
This study aims to explore and analyse the integration of Social return on investment (SROI) into sustainability reporting practices through a Systematic Literature Review (SLR) of 20 scholarly articles published between 2024 and 2025. Findings indicate that SROI holds substantial potential as a quantified social value measurement tool within ESG and sustainability disclosure frameworks. SROI contributes strategically to enhancing transparency, social accountability, and investor confidence. The review reveals methodological diversity—spanning quantitative, qualitative, empirical, and operational design approaches—as well as geographical variations across countries such as Indonesia, India, South Korea, and Finland. Despite its benefits, the primary challenges lie in the lack of standardisation and the complexity of social impact valuation. The study recommends developing standardised guidelines (SOPs) and conducting longitudinal research to assess the long-term relationship between SROI and ESG performance.
Penelitian ini bertujuan untuk menganalisis integrasi Social return on investment (SROI) dalam praktik pelaporan keberlanjutan melalui pendekatan Systematic Literature Review (SLR) terhadap 20 artikel ilmiah yang diterbitkan pada tahun 2024-2025. Hasil kajian menunjukkan bahwa SROI memiliki potensi signifikan sebagai alat ukur nilai sosial yang terkuantifikasi dalam laporan keberlanjutan dan ESG. Pendekatan SROI memberikan kontribusi strategis terhadap peningkatan transparansi, akuntabilitas sosial, dan kepercayaan investor. Studi ini juga menemukan keragaman metodologi yang digunakan dalam penelitian, termasuk pendekatan kuantitatif, kualitatif, empiris, dan desain operasional serta variasi penerapan di berbagai negara, seperti Indonesia, India, Korea Selatan, dan Finlandia. Meskipun SROI menawarkan manfaat substantif, tantangan utama tetap terletak pada kurangnya standarisasi dan kompleksitas dalam valuasi dampak sosial. Studi ini merekomendasikan pengembangan SOP dan riset longitudinal untuk menguji hubungan antara SROI dan kinerja ESG jangka panjang.
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DOI: https://doi.org/10.56486/remittance.vol7no1.936
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