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All Journal Jurnal Manajemen Dan Kewirausahaan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan West Science Accounting and Finance
Damau, Unika Oktaviani
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Journal : West Science Accounting and Finance

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Evaluation of Corporate Sustainability Performance through the Integration of ESG and Balanced Scorecard in Manufacturing Companies in Indonesia Samiun, Aspiati A.; Damau, Unika Oktaviani
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1096

Abstract

This study evaluates the corporate sustainability performance of manufacturing companies in Indonesia by integrating Environmental, Social, and Governance (ESG) criteria with the Balanced Scorecard (BSC). Using a quantitative analysis approach, data were collected from 200 manufacturing companies through a structured questionnaire employing a Likert scale ranging from 1 to 5. Structural Equation Modeling with Partial Least Squares (SEM-PLS 3) was utilized for data analysis. The findings indicate that all relationships between ESG criteria and BSC perspectives are positive and significant, suggesting that incorporating ESG factors into the BSC framework can effectively enhance corporate sustainability performance. This research contributes to the understanding of how ESG integration within traditional performance measurement tools can drive sustainable business practices in the manufacturing sector.
Co-Authors Alamsyah, Aninda Adelia Anugrah Buyung Sarita Ittaqulah, Nurul Juharsah, Juharsah Nuryamin Budi Panjaitan, Feliks Anggia Binsar Kristian Pujiati, Tri Putri, Triwulandari Nehru Samiun, Aspiati A. Wahyuniati Hamid