Implementasi Prinsip Environmental, Social, and Governance (Esg) Dan Tanggung Jawab Direksi Dalam Kerangka Good Corporate Governance: Studi Kasus Pada Pt Inticorp Logistics

This study analyses the legal position of Environmental, Social, and Governance (ESG) principles within the framework of Good Corporate Governance (GCG), examines the implementation of ESG at PT Inticorp Logistics, and assesses the legal responsibility of the Board of Directors for ESG implementation under Indonesian company law. A normative juridical method was used with statutory, conceptual, and normative case study approaches. The analysis drew on Law Number 40 of 2007 on Limited Liability Companies, Financial Services Authority Regulation Number 51/POJK.03/2017, the G20/OECD Principles of Corporate Governance (2023), the IFRS Sustainability Disclosure Standards, and the doctrines of fiduciary duty, duty of care, duty of loyalty, and the business judgment rule, applied to the company's documents. The findings show that PT Inticorp Logistics has implemented ESG at the operational level through quality management, occupational health and safety systems, and a basic corporate governance structure. However, ESG has not been integrated into the directors' strategic policies, risk management, performance indicators, or sustainability reporting. Indonesian positive law does not explicitly require all companies to adopt ESG, so the absence of an ESG policy does not in itself constitute a breach of law. Nevertheless, ESG holds an implicit legal position as part of the directors' duty to manage the company in good faith and with due care. This study proposes a legal construction of ESG-based directors' responsibility that positions ESG integration as a concrete manifestation of fiduciary duty and duty of care. Keyword: Environmental, Social, and Governance (ESG); directors' responsibility; fiduciary duty; good corporate governance; logistics company. Abstrak: Penelitian ini menganalisis kedudukan hukum prinsip Environmental, Social, and Governance (ESG) dalam kerangka Good Corporate Governance (GCG), mengkaji implementasi ESG pada PT Inticorp Logistics, serta menilai tanggung jawab hukum Direksi dalam penerapan ESG berdasarkan hukum perseroan Indonesia. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan studi kasus normatif. Analisis didasarkan pada Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, POJK Nomor 51/POJK.03/2017, G20/OECD Principles of Corporate Governance (2023), IFRS Sustainability Disclosure Standards, serta doktrin fiduciary duty, duty of care, duty of loyalty, dan business judgment rule yang diterapkan pada dokumen perusahaan. Hasil penelitian menunjukkan bahwa PT Inticorp Logistics telah menerapkan ESG pada tingkat operasional melalui sistem manajemen mutu, keselamatan dan kesehatan kerja, serta struktur dasar tata kelola perusahaan. Namun, ESG belum terintegrasi ke dalam kebijakan strategis Direksi, manajemen risiko, indikator kinerja, maupun pelaporan keberlanjutan. Hukum positif Indonesia belum secara eksplisit mewajibkan seluruh perseroan menerapkan ESG, sehingga ketiadaan kebijakan ESG tidak serta-merta merupakan pelanggaran hukum. Meskipun demikian, ESG memiliki kedudukan hukum secara implisit sebagai bagian dari kewajiban Direksi untuk mengurus perseroan dengan itikad baik dan penuh kehati-hatian. Penelitian ini menawarkan konstruksi hukum tanggung jawab Direksi berbasis ESG yang menempatkan integrasi ESG sebagai manifestasi konkret fiduciary duty dan duty of care. Kata kunci: Environmental, Social, and Governance (ESG); tanggung jawab Direksi; fiduciary duty; good corporate governance; perusahaan logistik.