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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Applied Finance & Accounting Journal of Health (JoH) Fokus Ekonomi Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) FINANCIAL : JURNAL AKUNTANSI Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Proceeding of National Conference on Accounting & Finance Bisman (Bisnis dan Manajemen): The Journal of Business and Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum Jurnal Akuntansi Bisnis Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat International Journal of Tourism and Hospitality in Asia Pasific Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Journal of Consumer Study and Applied Marketing Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Dian Indriana Hapsari
Unversitas Dian Nuswantoro
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Applied Finance

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DEVELOPMENT OF SUSTAINABILITY BALANCED SCORECARD: IMPACT ON COMPANY PERFORMANCE AND IMPLEMENTATION Hapsari, Dian Indriana; Chuang, Ya-Hsueh
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13337

Abstract

This study explores integrating sustainability principles into the Balanced Scorecard (BSC) by incorporating Environmental, Social, and Governance (ESG) indicators. The research identifies how ESG aspects can be systematically embedded within the BSC framework to enhance company performance, promote transparency, and strengthen corporate social responsibility. This study narrows its scope to companies within the manufacturing industry to ensure coherence, given its significant contribution to the national economy and environmental impact. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), allowing for a more targeted application of the SBSC framework and relevant SULA indicators. These findings are expected to contribute to the practical and theoretical understanding of sustainability reporting and holistic performance measurement. Recognizing the fragmented and qualitative nature of prior sustainability performance assessments, this study introduces a holistic and data-driven framework using sustainability-linked accountability (SULA) indicators. The proposed model allows for standardized, cross-sector evaluation of ESG performance, particularly in the context of the Indonesian manufacturing industry. Based on literature analysis and empirical data, the study develops and applies a conceptual framework that integrates ESG metrics into BSC perspectives. The findings contribute to both theoretical advancement and practical implementation of comprehensive sustainability performance measurement systems.
Co-Authors Adinda Nani Nur Amalia Agnes Dyah Utami Agung Durya, Ngurah Pandji Mertha Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Aji Kusumah Ramdhani Amanatur, Ayu Anna Sumaryati Aprih Santoso Ardiani Ika Sulistyawati Aryanto, Vincent Didiek Wiet Chasanah, Amalia Nur Chuang, Ya-Hsueh Danudara, Ananta Budhi Dian Kresnadipayana Diana Puspitasari Endang Widyastuti Endang Widyastuti Endang Widyastuti Entot Suhartono Erra Fazira Febrianur Ibnu Fitroh Sukono Putra GURUH SRI PAMUNGKAS Guruh Taufan Hariyadi Guruh Taufan Hariyadi Harjito, Yunus Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Imang Dapit Pamungkas Ira Septriana, Ira Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kristina, Erin Louisa Nia Savira Martin Yehezkiel Sianipar Masitha Fahmi Wardhani Maulana Septy Syahrulliyadi Michael Owen Sihotang Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nanda Adhi Purusa Nasywa Ghina Novi Pujiati Nurjanah Nurjanah Oktoriza, Linda Ayu Pramitasari, Ratih Purwantoro Purwantoro Rahayu, Emik Rahmadani, Luthfia Ramdhani , Aji Kusumah Ramdhani Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Rizka Ratna Wati Samsiah Saputro, Dian Festiana Hadi St. Dwiarso Utomo Sugiarti Sugiarti Sugiyarmasto Sugiyarmasto Sugiyarmasto Sugiyarmasto, Sugiyarmasto Sukmadi Supriyono Supriyono Syahrulliyadi, Maulana Septy Syamsul Arifin Utami, Agnes Dyah Wahyu Mulyono , Ibnu Utomo Wati, Rizka Ratna Welly, Yerisma Widya Anggraini Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Yohan Wismantoro Yulianto Yulianto Yunus Harjito, Yunus Yustinus Joko D. N. Yustinus Joko D. N., Yustinus Joko