Jurnal Reviu Akuntansi dan Keuangan
Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan

Exploring The Impact Of CSR On Sustainability Performance: The Role Of GSCM As A Mediator

Ryonti Madhani (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang)
Sutrisno (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang)
Yeney Widya Prihatiningtias (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang)



Article Info

Publish Date
28 Feb 2025

Abstract

Purpose: This study aims to explore the role of Corporate Social Responsibility and Green Supply Chain Management (GSCM) in achieving Sustainability Performance in mining companies in Indonesia. Specifically, this study aims to analyze the extent to which CSR contributes to Sustainability Performance and how GSCM acts as a mediator in the relationship between CSR and Sustainability Performance. With a focus on the mining sector in Indonesia, this study aims to strengthen the understanding of the strategic role of CSR and GSCM in supporting the sustainability of company operations. Methodology/approach: This research uses quantitative methods. The research population includes 71 companies that fulfil the sustainability criteria, with a total sample of 183 purposively selected companies. Secondary data from financial reports on the IDX were analysed using Stata. Findings: The results showed that CSR and Green Supply Chain Management have a significant effect on Sustainability Performance. CSR also has a significant influence on Green Supply Chain Management. However, Green Supply Chain Management is not proven to have a mediating effect on Sustainability Performance. Practical implications: The practical implications are emphasis on statutory compliance, integration of sustainability in company operations, and continuous innovation. Originality/value: Different from previous research that focuses more on Small and Medium Enterprises (SMEs) in other countries such as Vietnam, this research specifically focuses on the mining sector in Indonesia, given the significant environmental and social impacts of mining activities on surrounding communities.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...