Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Sugiarto, Evelyn Shalomitha
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Chief Sustainability Officer on Sustainability Performance: Case Study on Automotive Companies in Asia Juniarti, Juniarti; Sugiarto, Evelyn Shalomitha; Caeciliana, Celsya; Darmasaputra, Alan; Tan, Joel
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026 (Forthcoming Publication)
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.15-29

Abstract

Sustainability is increasingly viewed as a competitive advantage, not just a compliance requirement. However, there is still limited research on Chief Sustainability Officers (CSOs) in Asia, especially in the automotive sector, which plays a major role in emissions and sustainability issues. This research examines how having a CSO and the presence of CEO duality affect sustainability performance in Asian automotive companies. The research uses 570 observations from 2017 to 2024. The findings show that the presence of CSOs has a positive and significant effect on sustainability performance, while CEO duality has a significant positive effect. Research demonstrates that CEO duality moderates the partial positive effect of CSOs on sustainability performance. This implies that the presence of CEO duality influences CSO performance. The results of this research have several important implications for companies, particularly those in the automotive sector, that are considering the integration of CSOs into their organizational structures. This conclusion is because CSOs have been demonstrated to significantly enhance sustainability performance.
Co-Authors ALAN DARMASAPUTRA Caeciliana, Celsya Juniarti Juniarti Tan, Joel