Article Per Year (5 Year)
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All Journal International Journal of Accounting & Finance in Asia Pasific
Sabihaini Sabihaini
Universitas Pembangunan Veteran Yogyakarta Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Mediating Role of Environmental Sustainable Development Between Corporate Social Responsibility and Green Innovation Sabihaini Sabihaini; Januar Eko Prasetio; Suyatno Ladiqi; Hamizah Binti Abdul Rahman; Rusdiyanto Rusdiyanto
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4402

Abstract

Amid the escalating global climate crisis, recycling firms are increasingly expected to integrate social responsibility with environmentally sustainable practices and green innovation. This study examines the mediating role of environmental sustainable development (ESD) in the relationship between corporate social responsibility (CSR) and green innovation (GI) in Indonesia’s recycling industry. Using a quantitative survey, data were collected from 129 recycling companies and analyzed through SEM-PLS. The results show that CSR positively affects ESD (? = 0.684; p 0.001) and GI (? = 0.343; p 0.001), while ESD also positively affects GI (? = 0.401; p 0.001). The indirect effect of CSR on GI through ESD is significant (? = 0.271; p 0.001), indicating partial mediation because the direct CSR–GI path remains significant. These findings suggest that CSR contributes to green innovation more effectively when translated into resource-saving, waste-reducing, and environmentally sustainable development practices. The study extends CSR and green innovation literature and offers practical guidance for recycling firms seeking to align sustainability commitments with competitive, low-carbon innovation strategies.
Co-Authors Hamizah Binti Abdul Rahman Januar Eko Prasetio Rusdiyanto Rusdiyanto Suyatno Ladiqi