Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 12 No. 1 (2025)

PENERAPAN ESG DALAM BISNIS: TINJAUAN BIBLIOMETRIK DAN PERSPEKTIF UTILITARIANISME

Hutabarat, Devi Natalia (Unknown)
Naimah , Zahroh (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

Environmental, social and governance (ESG) aspects have been considered by companies since the emergence of the sustainability development system by the United Nations which is adopted by countries. Companies are trying to implement these three aspects with the aim of mutual welfare of both the company and stakeholders. The intended common interest is one of the goals of the utilitarianism ethical principle. This research aims to analyze the application of ESG based on the utilitarianism principle. This research is a descriptive qualitative and uses bibliometric research methods on scientific articles. The result of this research analysis is that the implementation of ESG will indeed require sacrifices such as company finances but the results will bring welfare to stakeholders, the company's good name and even increase company profits.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...