ANALISIS IMPLEMENTASI ESG PADA BPRS ARSA SEJAHTERA BATU

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) in micro-scale Islamic financial institutions with a case study of Bank Pembiayaan Rakyat Syariah (BPRS) Arsa Sejahtera Batu. The research uses a descriptive qualitative approach through semi-structured interviews with the Head of Operations, Head of Risk Management, and Internal Audit Staff. The results show that the implementation of ESG at BPRS Arsa Sejahtera Batu is still in its early stages and is mostly carried out at the operational level. The practices carried out include efficient use of electricity and paper, financing support for MSMEs, and the implementation of governance through standard operating procedures, internal audits, and risk management. Overall, ESG implementation has been carried out operationally, but has not been systematically integrated into the institution's strategic policies and sustainability accounting system.