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All Journal Efficient: Indonesian Journal of Development Economics
Feni Fitriani Putri Rozi
Universitas Multi Data Palembang
Economics, Econometrics & Finance

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Reconfiguring Environmental Performance Governance Beyond Disclosure: A Framework for Emerging Economies Feni Fitriani Putri Rozi; Bagaskara Sagita Wijaya; Yulia Rimapradesi; Siti Aminah Caniago
Efficient: Indonesian Journal of Development Economics Vol. 9 No. 2 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/efficient.v9i2.41565

Abstract

This study proposes the Global Reporting Initiative–Environmental Performance Integration (GRI–EPI) Framework as a gap from existing studies paying insufficient attention to the governance mechanisms through which disclosure. The Framework explains how global reporting regimes interact with national regulatory contexts and organizational governance structures to enable the integration of environmental performance into strategic and operational decision-making. This study synthesizes global sustainability reporting standards, governance and development literature, and national policy contexts, with Indonesia employed as an illustrative application of typical emerging-economy conditions. The framework explicitly specifies key governance parameters—including decision-level entry points, authority coupling, incentive and accountability linkages, and institutional mediation—that condition whether sustainability disclosure becomes decision-relevant or remains symbolically decoupled from performance. The framework identifies key governance pathways and baseline integration conditions necessary for translating disclosure into performance-oriented outcomes.
Co-Authors Bagaskara Sagita Wijaya Siti Aminah Caniago Yulia Rimapradesi