<![CDATA[Sustainable organizational development is increasingly challenged by ethical issues, weak environmental governance, and declining employee engagement, indicating that regulatory compliance alone is insufficient to achieve long-term sustainability. Although Environmental, Social, and Governance (ESG) practices have gained wider acceptance, many organizations continue to face difficulties in embedding sustainability values into their organizational culture. This study examines the influence of spiritual capital on organizational sustainability based on the Triple Bottom Line framework and investigates the mediating role of spiritual leadership. An explanatory quantitative approach with a positivist paradigm was employed. Primary data were collected through a survey involving 180 middle- and top-level managers from 80 large manufacturing companies in Cirebon Regency, West Java. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that spiritual capital positively contributes to organizational sustainability by strengthening ethical values, environmental responsibility, and social commitment. In addition, spiritual leadership facilitates the translation of spiritual values into organizational practices through visionary leadership, exemplary behavior, organizational commitment, and altruistic values. These findings suggest that integrating spiritual capital into organizational governance can reinforce long-term sustainability beyond formal regulatory compliance.]]>
Copyrights © 2026
