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All Journal Edukara: Jurnal Pendidikan, Sejarah, dan Budaya Prosperia: Journal of Economic Development, Accounting, and Global Markets
Aswanto Aswanto
Institut Teknologi dan Bisnis Master

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Integrasi Pendidikan Karakter Berbasis Budaya dalam Perspektif Teori Sosial Kritis: Sebuah Kajian Konseptual Nismawati Nismawati; Aswanto Aswanto; Muslim Muslim
Jurnal Pendidikan, Sejarah, dan Budaya Vol 1 No 1 (2026): : April: Edukara: Jurnal Pendidikan, Sejarah, dan Budaya
Publisher : CV Cendekia Paramartha

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Abstract

This conceptual study examines the integration of culture-based character education within the framework of critical social theory by synthesizing interdisciplinary literature on education, culture, and social structures. The analysis reveals that character education is not merely a normative moral transmission process but a socially constructed practice shaped by power relations, ideological interests, and cultural negotiations within educational institutions. Findings indicate that the interaction between cultural values, pedagogical practices, and structural conditions produces a dialectical process in which values are both internalized and contested. Critical social theory provides an analytical lens to uncover how educational systems may reproduce dominant ideologies while simultaneously offering possibilities for emancipation through critical consciousness. The study further identifies that local wisdom, religious values, and global educational demands interact in complex ways that require reflective and contextual interpretation. The proposed integrative framework positions character education as a transformative space that bridges normative, contextual, and critical dimensions. Ultimately, it contributes to reconceptualizing education as a site of social reflection and structural transformation.  
Sustainability Reporting and Corporate Social Responsibility: A Conceptual Review of Global ESG Standards Aswanto Aswanto; Andi Cici Thania; Sahal Hanafi
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f56s9n04

Abstract

This study develops an integrative conceptual review of sustainability reporting and corporate social responsibility within the evolving architecture of global ESG standards. Drawing on a systematic and theory-driven synthesis of leading scholarship in accounting, management, and sustainability, the analysis examines three interconnected dimensions: theoretical foundations of ESG disclosure, institutional and regulatory dynamics, and performance implications. The review identifies persistent conceptual ambiguities between CSR and ESG, heterogeneous regulatory regimes, and conditional performance pathways moderated by governance quality and measurement coherence. By organizing the literature into an analytically unified framework, the study clarifies how global ESG standards translate normative responsibility into structured accountability mechanisms embedded within capital market infrastructures. The findings highlight that regulatory convergence, governance oversight, and strategic integration jointly determine whether ESG reporting enhances transparency and long-term value creation. The proposed conceptual model offers theoretical refinement and methodological guidance for future empirical research, contributing to debates on standard harmonization, disclosure credibility, and the role of sustainability reporting in contemporary economic governance.
Co-Authors Andi Cici Thania Muslim Muslim Nismawati Nismawati Sahal Hanafi