Journal of Current Studies in SDGs
Vol. 3 No. 1 (2027): March

Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12

Elvia Ivada (Universitas Sebelas Maret)
Rahmawati Rahmawati (Universitas Sebelas Maret)
Djuminah Djuminah (Universitas Sebelas Maret)
Wahyu Widarjo (Universitas Sebelas Maret)



Article Info

Publish Date
27 Mar 2027

Abstract

Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.

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Journal Info

Abbrev

JOCSIS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

The Journal of Current Studies in SDGs is a scholarly journal dedicated to publishing the latest research, reviews, and analyses related to the Sustainable Development Goals (SDGs). This journal aims to serve as an academic platform for researchers, scholars, and practitioners contributing to the ...