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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Mahasiswa Ekonomi Manajemen AFEBI Accounting Review TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Budimas : Jurnal Pengabdian Masyarakat Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Djuminah Djuminah
Universitas Sebelas Maret
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12 Elvia Ivada; Rahmawati Rahmawati; Djuminah Djuminah; Wahyu Widarjo
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.314

Abstract

Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.
Co-Authors Agung Nur Probohudono Charly Malinda Elvia Ivada Endang Dwi Amperawati Erna Setiany Evi Gantyowati Fransisca Sestri Goestjahjanti Galih Asmara Bangun M. Rudianto Nia Suryani RAHMAWATI RAHMAWATI Rispantyo Rispantyo Rita Noviani Sarah Rum Handayani Setianingtyas Honggowati Sri Hartoko SRI MURNI WAHYU WIDARJO Wicaksono, Bambang Wijaya Triwacananingrum