ANALYSIS OF THE ROLE OF ENVIRONMENTAL REGULATIONS IN ACHIEVING SUSTAINABILITY PERFORMANCE

Syntia Ratna Dewi (Universitas Halu Oleo)
Andi Basru Wawo (Universitas Halu Oleo)
Nur Asni (Universitas Halu Oleo)

Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue

The purpose of this study is to investigate how environmental regulation in enhancing corporate sustainability performance. Using a qualitative approach through literature review, this research explores how environmental policies, sustainability reporting, and green accounting practices contribute to corporate accountability and long-term value creation. The findings indicate that rules suc as Indonesia’s POJK No. 51/POJK.03/2017 effectively drive greater transparency and ecological responsibility among businesses. Furthermore, governance quality, managerial capacity, and organizational structure are determined to be essential for the effective execution of these regulations. This research provides practical insights for policymakers and scholars, and highlights future research directions in environmental audit digitalization and sustainability innovation across industries