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All Journal Advances in Economics & Financial Studies
Imam Ferdiyansyah
Universitas Tarumanagara, Jakarta, Indonesia
Economics, Econometrics & Finance

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Digital ESG Leadership: The Impact of Technology-Based Leadership on ESG Implementation in Indonesian Technology Companies Imam Ferdiyansyah; Ronnie Resdianto Masman
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1011

Abstract

Purpose: This study analyzes the relationship between Digital ESG Leadership (DEL) and disclosure quality, strategic integration, and ESG performance at Indonesian technology companies. Research Method: The study employed a non-experimental, longitudinal, document-based quantitative design. The data included eight technology companies with 39 firm-years of observations from 2019 to 2024. DEL was measured using dictionary-based scoring and contextual coding, while the relationships among variables were analyzed using panel data regression. Results and Discussion: DEL is positively associated with the quality of ESG disclosure (β = 1.040; p < 0.001), strategic ESG integration (β = 0.997; p < 0.001), and ESG performance (β = 0.896; p < 0.001). These results indicate a statistical relationship, not causality, and should be interpreted with consideration of sample size and potential construct overlap. Implications: Companies need to align their digital strategies with verifiable ESG targets, governance, and outcomes. Originality: This study develops DEL as a construct that links digital leadership to the three dimensions of ESG implementation in the context of Indonesian technology companies.
Co-Authors Ronnie Resdianto Masman