Pelaporan Keberlanjutan dan Realitas Ekologis: Studi Literatur Deforestasi dan Audit Lingkungan Pada Industri Kelapa Sawit

Abstract

This study aims to examine the gap between corporate sustainability reporting and the real ecological situation, especially regarding deforestation in the palm oil industry. Using the Systematic Literature Review (SLR) method, the research evaluates 87 scientific articles indexed in Scopus (Q1–Q4) from reputable publishers over the period 2007–2025. The findings show a significant shift in methodology, with recent research (2021–2025) beginning to integrate spatial analysis and remote sensing to verify corporate claims of deforestation-free status. The main results reveal that although the quantity of sustainability reports has increased, their effectiveness in reducing deforestation rates is still limited by weak independent environmental audits and the complexity of global supply chains. The study concludes that digital transparency and aligning biophysical data with managerial reports are essential in responding to international regulatory pressures such as the EUDR.